/usr/share/kde4/apps/kconf_update/kubuntu-update-sal.sh is in kubuntu-settings-netbook 1:14.04ubuntu15.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | #!/bin/sh
sed -e 's/kde4\/rekonq.desktop/firefox.desktop/'
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