/usr/src/gcc-7/debian/lib32gphobos71.lintian-overrides is in gcc-7-source 7.3.0-16ubuntu3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | # no usable zconf.h header in lib32z1-dev
lib32gphobos71 binary: embedded-library
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