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/usr/share/cups/templates/set-printer-options-trailer.tmpl is in cups-server-common 1.7.5-11+deb8u2.

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The actual contents of the file can be viewed below.

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</DIV>

<SCRIPT TYPE="text/javascript"><!--
// Hide custom options parameters for browsers that understand Javascript
var paramtables = document.getElementsByName("paramtable");
for (var i = 0; i < paramtables.length; i++)
{
  var opt = paramtables[i].id.substr(0, paramtables[i].id.lastIndexOf("-"));
  var cb = document.getElementById("select-" + opt);
  if (cb.value != "Custom")
    paramtables[i].style.display = "none";
}
--></SCRIPT>
</FORM>

</DIV>