/usr/share/doc/systune/examples/systune.dump is in systune 0.5.7.
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 9 10 | # /etc/systune.dump
# Format:
# <path>
# <path>
# ...
# String after ':' character is ignored
/proc/sys/
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