/usr/share/lintian/overrides/dh-kpatches is in dh-kpatches 0.99.36+nmu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | dh-kpatches: script-not-executable ./usr/share/debhelper/dh-kpatches/apply.tmpl
dh-kpatches: script-not-executable ./usr/share/debhelper/dh-kpatches/unpatch.tmpl
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