Since no one has replied, I assume no one is working on, or has worked on, integrating Google Checkout in DC 3.x. If this is not true, please reply here. I am subscribed to this thread. You can also send an email via my profile...
I am going to begin work on this payment provider today. After a quick review of the IPaymentProvider interface and the PayPalProPaymentProvider, it looks straight forward.
I might add that the code is excellent and I am very much indepted to mr. Cyvas for his outstanding work and contribution.
That being said, I'll be trying to mirror the architectural principles I've observed in dashCommerce. If anyone would like to help, please let me know. I'll be glad to share some of the tasks 
My plan so far...
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create dashCommerceContrib library project
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build IPaymentProvider nunit test harness
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build GoogleCheckoutPaymentService class (derived from PayPalService class)
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build GoogleCheckoutPaymentProvider class (derived from PayPalProPaymentProvider class implementing IPaymentProvider)