/etc/default/cups is in cups-daemon 1.7.2-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | # Cups configure options
# LOAD_LP_MODULE: enable/disable to load "lp" parallel printer driver module
LOAD_LP_MODULE=yes
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