/etc/emacs/site-start.d/00debian-vars.el is in emacsen-common 2.0.8.
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 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 | ;; 00debian-vars.el
;;
;; Initialize some emacs variables from debian policy files.
;;
;; Copyright (C) 1997, Frederic Lepied <Frederic.Lepied@sugix.frmug.org>
;;
;; original Author: Frederic Lepied <Frederic.Lepied@sugix.frmug.org>
;; enhanced and documented by: Mark Eichin <eichin@kitten.gen.ma.us>
;;=============================================================================
;; Autoloaded section.
;;=============================================================================
;;;###
(eval-when-compile
  ;; Quiet byte compiler
  (defvar gnus-nntpserver-file))
;;;***
;;=============================================================================
;; Configuration section.
;;=============================================================================
(defun debian-file->string (name &optional func)
  "Convert a file into a string"
  (interactive "fFile name : ")
  (let ((filename (expand-file-name name)))
    (if (not (file-readable-p filename))
        nil
      (with-temp-buffer
        ;; Do not run any user `find-file-hooks'
        (insert-file-contents-literally filename)
        (if func
            (funcall func))
        (buffer-string)))))
(defun debian-clean-mailname ()
  (while (search-forward "\n" nil t)
    (replace-match "" nil t)))
;; Particular variables, and their justification:
;; policy/ch4.html, 4.3 Mail processing on Debian systems, /etc/mailname
;; policy/ch-binarypkg.html, 3.5 Maintainer scripts, /etc/news/server
(let ((mailname
       (debian-file->string "/etc/mailname" (function debian-clean-mailname))))
  (if mailname
      (setq mail-host-address mailname)))
;; Don't need to check NNTPSERVER for override, gnus does that for us.
(if (file-readable-p "/etc/news/server")
    (setq gnus-nntpserver-file "/etc/news/server"))
;;; 00debian-vars.el ends here
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