/usr/share/lintian/overrides/fpc-source-3.0.0 is in fpc-source-3.0.0 3.0.0+dfsg-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | # False positive, this is a Pascal header file
fpc-source-3.0.0: extra-license-file
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