/usr/share/debhelper/autoscripts/postinst-sysuser is in dh-sysuser 1.3.1.
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 | # -*- sh -*-
# -*- sh -*-
export CONF_HOME=%HOME%
export CONF_PACKAGE=%PACKAGE%
export CONF_USERNAME=%USERNAME%
/lib/sysuser-helper/sysuser-helper postinst "$@"
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