/usr/src/spl-0.7.5/man/man5/Makefile.am is in spl-dkms 0.7.5-1ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | dist_man_MANS = spl-module-parameters.5
install-data-local:
$(INSTALL) -d -m 0755 "$(DESTDIR)$(mandir)/man5"
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