Add missing build dependency on Opus so that system headers are found.

Taken from upstream:
https://chromium-review.googlesource.com/c/chromium/src/+/2644623

diff --git a/third_party/blink/renderer/modules/webcodecs/BUILD.gn b/third_party/blink/renderer/modules/webcodecs/BUILD.gn
--- a/third_party/blink/renderer/modules/webcodecs/BUILD.gn
+++ b/third_party/blink/renderer/modules/webcodecs/BUILD.gn
@@ -65,6 +65,7 @@ blink_modules_sources("webcodecs") {
     "//media/mojo/clients",
     "//media/mojo/mojom",
     "//third_party/libyuv:libyuv",
+    "//third_party/opus",
   ]
   if (media_use_openh264) {
     deps += [ "//third_party/openh264:encoder" ]
diff --git a/third_party/blink/renderer/modules/webcodecs/DEPS b/third_party/blink/renderer/modules/webcodecs/DEPS
--- a/third_party/blink/renderer/modules/webcodecs/DEPS
+++ b/third_party/blink/renderer/modules/webcodecs/DEPS
@@ -19,6 +19,7 @@ include_rules = [
 
     "+third_party/libyuv",
     "+third_party/openh264",
+    "+third_party/opus",
 
     "+ui/gfx/color_space.h",
     "+ui/gfx/geometry/rect.h",