/usr/share/dpkg/default.mk is in dpkg-dev 1.16.18.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | # Include all the Makefiles that define variables that can be useful
# within debian/rules
dpkg_datadir = /usr/share/dpkg
include $(dpkg_datadir)/architecture.mk
include $(dpkg_datadir)/buildflags.mk
include $(dpkg_datadir)/pkg-info.mk
include $(dpkg_datadir)/vendor.mk
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