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/usr/share/ghostscript/9.05/lib/pfbtopfa.ps is in libgs9-common 9.05~dfsg-0ubuntu4.

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The actual contents of the file can be viewed below.

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%    Copyright (C) 1999 Aladdin Enterprises.  All rights reserved.
%
% This software is provided AS-IS with no warranty, either express or
% implied.
%
% This software is distributed under license and may not be copied,
% modified or distributed except as expressly authorized under the terms
% of the license contained in the file LICENSE in this distribution.
%
% For more information about licensing, please refer to
% http://www.ghostscript.com/licensing/. For information on
% commercial licensing, go to http://www.artifex.com/licensing/ or
% contact Artifex Software, Inc., 101 Lucas Valley Road #110,
% San Rafael, CA  94903, U.S.A., +1(415)492-9861.

% $Id$
% pfbtopfa.ps
% Convert a .pfb font to .pfa format.

[ shellarguments {
  counttomark 2 eq {
    /pfa exch def /pfb exch def pop
    /in1 pfb (r) file def
    /in in1 true /PFBDecode filter def
    /out pfa (w) file def
    { in read not { exit } if out exch write } loop
    out closefile in closefile in1 closefile
    quit
  } {
    cleartomark (Usage: pfbtopfa input.pfb output.pfa) = flush
  } ifelse
} {
  pop
} ifelse