/usr/share/sendmail/examples/db/virtusertable is in sendmail-base 8.15.2-10.
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 8 | # Address rewrites for incoming mail
# user@realdomain (must be in $w) localuser (may be an alias)
# info@foo.com foo-info
# info@bar.com bar-info
# @baz.org jane@elsewhere.net
# @foo.org %1@elsewhere.com
# @bar.org error:nouser User unknown
#
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