/usr/share/vim/vim74/macros/less.bat is in vim-runtime 2:7.4.052-1ubuntu3.
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 | @echo off
rem batch file to start Vim with less.vim.
rem Read stdin if no arguments were given.
rem Written by Ken Takata.
if "%1"=="" (
vim --cmd "let no_plugin_maps = 1" -c "runtime! macros/less.vim" -
) else (
vim --cmd "let no_plugin_maps = 1" -c "runtime! macros/less.vim" %*
)
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