/usr/share/lintian/overrides/lxqt-session is in lxqt-session 0.10.0-1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | # category LXQt in not yet in freedesktop specs - no bug
lxqt-session: desktop-entry-invalid-category LXQt usr/share/applications/lxqt-*.desktop
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