/etc/update-motd.d/60-ubuntu-server-tip is in fortunes-ubuntu-server 0.5.
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 9 10 | #!/bin/sh
PKG="ubuntu-server-tips"
[ -r "/etc/default/$PKG" ] && . /etc/default/"$PKG"
if [ "$MOTD" = "1" ]; then
echo
exec /usr/bin/ubuntu-server-tip
fi
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