/usr/share/ipa/default-smb-group.ldif is in freeipa-server 4.7.0~pre1+git20180411-2ubuntu2.
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 | dn: cn=Default SMB Group,cn=groups,cn=accounts,$SUFFIX
changetype: add
cn: Default SMB Group
description: Fallback group for primary group RID, do not add users to this group
gidnumber: -1
objectclass: top
objectclass: ipaobject
objectclass: posixgroup
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