/usr/share/lintian/overrides/mount is in mount 2.20.1-5.1ubuntu20.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | mount: setuid-binary bin/mount 4755 root/root
mount: setuid-binary bin/umount 4755 root/root
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