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/usr/share/vim/vim74/ftplugin/gitconfig.vim is in vim-runtime 2:7.4.052-1ubuntu3.1.

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" Vim filetype plugin
" Language:	git config file
" Maintainer:	Tim Pope <vimNOSPAM@tpope.org>
" Last Change:	2009 Dec 24

" Only do this when not done yet for this buffer
if (exists("b:did_ftplugin"))
  finish
endif
let b:did_ftplugin = 1

setlocal formatoptions-=t formatoptions+=croql
setlocal comments=:#,:; commentstring=;\ %s

let b:undo_ftplugin = "setl fo< com< cms<"