/etc/emacs/site-start.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 | ;; Emacsen independent startup file. All of the various installed
;; flavors of emacs (emacs22, emacs23, xemacs21) will load this file
;; at startup. Make sure any code you put here is emacs flavor
;; independent.
;; Package maintainers: do not have Debian packages edit this file.
;; See /usr/share/doc/emacsen-common/debian-emacs-policy.gz for the
;; proper way to handle Emacs package initialization code.
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