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/usr/share/ghostscript/9.05/lib/s400a1.upp 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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-supModel="Canon S400, 360x360DpI, plain paper, color, rendered"
-sDEVICE=uniprint
-dNOPAUSE
-dSAFER
-dupColorModel=/DeviceCMYKgenerate
-dupRendering=/FSCMYK32
-dupOutputFormat=/Canon
-r360x360
-dupMargins="{ 8.0  0.0  0.0  5.00 }"
-dupOutputComponentOrder="{ 3 2 1 0 }"  
-dupBlackTransfer="{
0 0.0123 0.0246 0.0371 0.0498 0.0626 0.0757 0.0892
0.1031 0.1177 0.1331 0.1496 0.1676 0.1875 0.2099 0.2354
0.2648 0.2989 0.3384 0.3840 0.4358 0.4934 0.5558 0.6213
0.6876 0.7523 0.8133 0.8691 0.9188 0.9623 0.9999 1
}"
-dupCyanTransfer="{
0 0.0123 0.0246 0.0371 0.0498 0.0626 0.0757 0.0892
0.1031 0.1177 0.1331 0.1496 0.1676 0.1875 0.2099 0.2354
0.2648 0.2989 0.3384 0.3840 0.4358 0.4934 0.5558 0.6213
0.6876 0.7523 0.8133 0.8691 0.9188 0.9623 0.9999 1
}"
-dupMagentaTransfer="{
0 0.0123 0.0246 0.0371 0.0498 0.0626 0.0757 0.0892
0.1031 0.1177 0.1331 0.1496 0.1676 0.1875 0.2099 0.2354
0.2648 0.2989 0.3384 0.3840 0.4358 0.4934 0.5558 0.6213
0.6876 0.7523 0.8133 0.8691 0.9188 0.9623 0.9999 1
}"
-dupYellowTransfer="{
0 0.0123 0.0246 0.0371 0.0498 0.0626 0.0757 0.0892
0.1031 0.1177 0.1331 0.1496 0.1676 0.1875 0.2099 0.2354
0.2648 0.2989 0.3384 0.3840 0.4358 0.4934 0.5558 0.6213
0.6876 0.7523 0.8133 0.8691 0.9188 0.9623 0.9999 1
}"
-dupBeginPageCommand="<
   1b5b4b 0200 000f
   1b28 62 0100 01
   1b28 63 0300 100110
   1b28 64 0200 0168
   1b28 6c 0200 1400
   1b28 67 0100 E5
>"
-dupEndJobCommand="(\033\050b\001\000\000\033@)"
-dupEndPageCommand="(\014)"