/etc/init.d/rcS is in sysv-rc 2.88dsf-59.3ubuntu2.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | #! /bin/sh
#
# rcS
#
# Call all S??* scripts in /etc/rcS.d/ in numerical/alphabetical order
#
exec /etc/init.d/rc S
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