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/usr/share/alsa/alsa.conf.d/99-pulseaudio-default.conf.example is in libasound2-plugins 1.0.25-1ubuntu1.

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# Default to PulseAudio

pcm.!default {
    type pulse
    hint {
        show on
        description "Default ALSA Output (currently PulseAudio Sound Server)"
    }
}

ctl.!default {
    type pulse
}