/usr/share/desktop-directories/Debian.directory is in gnome-menus 3.4.0-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 | [Desktop Entry]
Name=Debian
Comment=The Debian menu
Icon=debian-logo
Type=Directory
NoDisplay=true
X-Ubuntu-Gettext-Domain=gnome-menus-3.0
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