/usr/share/applications/phoneui-messages.desktop is in phoneui-apps 0.1+git20100801-1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 | [Desktop Entry]
Encoding=UTF-8
Name=Messages
Name[pl]=Wiadomości
Comment=View and send SMS messages
Comment[pl]=Przeglądaj i wysyłaj wiadomości SMS
Exec=phoneui-messages
Icon=shr-messages
Terminal=false
Type=Application
Categories=Application;Office;
X-MB-SingleInstance=true
StartupNotify=true
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