/etc/xdg/lxqt/lxqt.conf is in lubuntu-default-settings 0.46.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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icon_theme=Lubuntu
theme=Lubuntu
[Qt]
font="Ubuntu,11,-1,5,50,0,0,0,0,0"
style=Fusion
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