/usr/share/lintian/overrides/vim-gui-common is in vim-gui-common 2:8.0.1453-1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | # Provided by gvim (virtual) packages
vim-gui-common binary: desktop-command-not-in-package usr/share/applications/gvim.desktop gvim
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