/usr/share/qt4/mkspecs/wincewm60professional-msvc2008/qmake.conf is in qt4-qmake 4:4.8.1-0ubuntu4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | include(../wincewm60professional-msvc2005/qmake.conf)
QMAKE_COMPILER_DEFINES -= _MSC_VER=1400
QMAKE_COMPILER_DEFINES += _MSC_VER=1500
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