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/usr/share/mailutils/mh/replcomps is in mailutils-mh 1:3.4-1.

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%; This is the default replcomps file for Mailutils MH.
%;
%; GNU Mailutils -- a suite of utilities for electronic mail
%; Copyright (C) 2003, 2010-2012, 2014-2017 Free Software Foundation,
%; Inc.
%; Distributed under GPL.
%;
%(lit)%(formataddr %<{reply-to}%?{from}%?{sender}%?{return-path}%>)\
%<(nonnull)%(void(width))%(putaddr To: )\n%>\
%(lit)%<(rcpt to)%(formataddr{to})%>%<(rcpt cc)%(formataddr{cc})%>%<(rcpt me)%(formataddr(localmbox))%>\
%<(nonnull)%(void(width))%(putaddr cc: )\n%>\
%<(mymbox{from})%<{fcc}Fcc: %{fcc}\n%>%>\
Subject: %<{subject}%(putstr %<(profile reply-prefix)%|\
%(void Re:)%>) %(void(unre{subject}))%(trim)%(putstr)%>
%(lit)%<(in_reply_to)%(void(width))%(printhdr In-reply-to: )\n%>\
%(lit)%<(references)%(void(width))%(printhdr References: )\n%>\
--------