/etc/update-motd.d/91-release-upgrade is in update-manager-core 1:0.156.14.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
1 2 3 4 5 | #!/bin/sh
if [ -x /usr/lib/update-manager/release-upgrade-motd ]; then
exec /usr/lib/update-manager/release-upgrade-motd
fi
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