/etc/xdg/autostart/needrestart-dbus-session.desktop is in needrestart-session 0.3-4.1.
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 | [Desktop Entry]
Type=Application
Version=1.0
Name=needrestart-dbus-session
Comment=Run needrestart-session automatic if needrestart is run by the root user.
Icon=/usr/share/needrestart-session/needrestart.svg
TryExec=/usr/lib/needrestart-session/needrestart-dbus-session
Exec=/usr/lib/needrestart-session/needrestart-dbus-session
Terminal=false
Categories=System;
X-Desktop-File-Install-Version=0.22
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