/usr/lib/systemd/user/pulseaudio.service is in pulseaudio 1:8.0-0ubuntu3.
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 9 10 11 12 | [Unit]
Description=Sound Service
[Service]
# Note that notify will only work if --daemonize=no
Type=notify
ExecStart=/usr/bin/pulseaudio --daemonize=no
Restart=on-failure
[Install]
Also=pulseaudio.socket
WantedBy=default.target
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