/usr/share/cups/templates/norestart.tmpl is in cups-server-common 2.2.7-1ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | <H2 CLASS="title">Change Settings</H2>
<P>The server was not restarted because no changes were made to
the configuration...</P>
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