/etc/neutron/rootwrap.d/eswitchd.filters is in networking-mlnx-common 1:8.0.0~b3-3ubuntu1.
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 | # eswitchd-rootwrap command filters for network nodes
# This file should be owned by (and only-writeable by) the root user
[Filters]
ip: CommandFilter, ip, root
ethtool: CommandFilter, ethtool, root
ebrctl: CommandFilter, ebrctl, root
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