In the past I've mostly seen this problem solved at the build system level instead, which I feel is a cleaner solution. Doing it this way allows to avoid most ifdefs and instead work with full files. In make, it might look something like this:
OBJS += file1.o file2.o
ifeq ($(UNIT_TEST),y)
OBJS += dummy_implementation.o
else
OBJS += real_implementation.o
endif
myprog: $(OBJS)
or in more classic make idiom:
OBJS-y += file1.o file2.o
OBJS-$(UNIT_TEST) += dummy_implementation.o
OBJS-$(REAL_BUILD) += real_implementation.o
OBJS = $(OBJS-y)
myprog: $(OBJS)
dummy_implementation.c and real_implementation.c would share a header file in this case.