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/usr/share/alsa/init/help is in alsa-utils 1.0.25-1ubuntu5.

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# help page

PRINT="Available commands (identified by the environment variable CMD):\n\n"
PRINT="  (not set)     Do a soundcard initialization\n"
PRINT="  default       Do a default (guess method) initialization\n"
PRINT="  help          Show this information\n"
PRINT="  info          Print all available hardware identification\n"
PRINT="  test          Do alsactl utility parser tests\n"