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/usr/share/dovecot/conf.d/auth-master.conf.ext is in dovecot-core 1:2.0.19-0ubuntu2.1.

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# Authentication for master users. Included from auth.conf.

# By adding master=yes setting inside a passdb you make the passdb a list
# of "master users", who can log in as anyone else.
# <doc/wiki/Authentication.MasterUsers.txt>

# Example master user passdb using passwd-file. You can use any passdb though.
passdb {
  driver = passwd-file
  master = yes
  args = /etc/dovecot/master-users

  # Unless you're using PAM, you probably still want the destination user to
  # be looked up from passdb that it really exists. pass=yes does that.
  pass = yes
}