/usr/share/wayland-sessions/gnome-wayland.desktop is in gnome-session-wayland 3.18.1.2-1ubuntu1.
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 | [Desktop Entry]
Name=GNOME on Wayland
Comment=This session logs you into GNOME, using Wayland
Exec=gnome-session --session=gnome-wayland
TryExec=gnome-session
Icon=
Type=Application
DesktopNames=GNOME
X-Ubuntu-Gettext-Domain=gnome-session-3.0
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