/usr/share/xfce4/helpers/netscape-navigator.desktop is in libexo-helpers 0.10.2-3ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Version=1.0
Icon=mozilla
Type=X-XFCE-Helper
Name=Netscape Navigator
Name[ar]=Netscape متصفح
Name[he]=Netscape Navigator
StartupNotify=false
X-XFCE-Binaries=netscape;
X-XFCE-Category=WebBrowser
X-XFCE-Commands=%B -remote "openURL(about:blank,new-window)";%B;
X-XFCE-CommandsWithParameter=%B -remote "openURL(%s,new-window)";%B %s;
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