/usr/src/binutils/debian/libbinutils.overrides is in binutils-source 2.30-15ubuntu1.
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 | # the API of the shared libs is not public, don't care about the name
libbinutils binary: package-name-doesnt-match-sonames
# the upstream name, we don't care
libbinutils binary: dev-pkg-without-shlib-symlink
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