/usr/share/lintian/overrides/ipsec-tools is in ipsec-tools 1:0.8.2+20140711-5.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 | ipsec-tools: unusual-interpreter etc/ipsec-tools.conf #!/usr/sbin/setkey
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