/usr/lib/rpm/fileattrs/pkgconfig.attr is in rpm 4.14.1+dfsg1-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | %__pkgconfig_provides %{_rpmconfigdir}/pkgconfigdeps.sh --provides
%__pkgconfig_requires %{_rpmconfigdir}/pkgconfigdeps.sh --requires
%__pkgconfig_path ^((%{_libdir}|%{_datadir})/pkgconfig/.*\.pc|%{_bindir}/pkg-config)$
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