/usr/lib/pkgconfig/tao-openal.pc is in libtaoframework-openal-cil-dev 2.1.svn20090801-9ubuntu1.
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 | prefix=/usr
exec_prefix=${prefix}
libdir=${exec_prefix}/lib
Name: Tao.OpenAl
Description: OpenAl portion of Tao framework
Version: 1.1.0.1
Libs: -r:${libdir}/cli/Tao.OpenAl-1.1/Tao.OpenAl.dll
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