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

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" Vim filetype plugin file
" Language:         mutt RC File
" Maintainer:       Nikolai Weibull <now@bitwi.se>
" Latest Revision:  2006-04-19

if exists("b:did_ftplugin")
  finish
endif
let b:did_ftplugin = 1

let s:cpo_save = &cpo
set cpo&vim

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

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

let &l:include = '^\s*source\>'

let &cpo = s:cpo_save
unlet s:cpo_save