Awesome, I'm sure happy to let someone else do this roll :-).
So it seems like what you're doing is:
1) Move mapping of DEPS to testing/third_party/googletest.
2) Add redirect headers in place of the old ones (under testing/gtest/include/* which is no longer controlled by DEPS).
Does that work as an incremental patch? (gclient knows to delete the old DEPS before syncing the new files in the same place?) I'm worried that people will end up with multiple copies of the same files (typically when DEPS are moved, the old path is at least removed from .gitignore so that if you're not using gclient sync -D you see cruft behind and can manually clean it. I feel like I've seen re-usage of an old DEPS path cause issues in the past...
Also, this feels pretty permanent (and even hard to undo if we decide we don't like it per having to unroll the steps I'm not sure will even roll forward properly above..), do you not intend to change the include paths over the codebase?
If not this feels like it semi goes against the discussion here of keeping full include paths (they're still full paths but to permanent redirect headers..)
Lastly: googletest now includes gmock, so we should probably also strip gmock.
In that light, I prefer the version proposed by John (keeping the DEPS in place, add temporary testing/testing/gtest/include/* redirect headers, do a massive search/replace for existing includes, remove redirect headers). And, bonus, this also allows to replace SVN gmock DEPS in one swoop.