/usr/src/gcc-4.4/debian/gcj-BV-jre-headless.overrides is in gcc-4.4-source 4.4.7-1ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | # pick up the exact version, in case another gcj version is installed
gcj-@BV@-jre-headless binary: binary-or-shlib-defines-rpath
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