/usr/src/gcc-4.4/debian/gfortran-BV-spu.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 | gfortran-@BV@-spu: non-standard-dir-in-usr usr/spu/
gfortran-@BV@-spu: file-in-unusual-dir
|