/usr/share/pandoc/data/templates/default.texinfo is in pandoc-data 1.17.2~dfsg-3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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@documentencoding UTF-8
$for(header-includes)$
$header-includes$
$endfor$
$if(strikeout)$
@macro textstrikeout{text}
~~\text\~~
@end macro
$endif$
$if(subscript)$
@macro textsubscript{text}
@iftex
@textsubscript{\text\}
@end iftex
@ifnottex
_@{\text\@}
@end ifnottex
@end macro
$endif$
$if(superscript)$
@macro textsuperscript{text}
@iftex
@textsuperscript{\text\}
@end iftex
@ifnottex
^@{\text\@}
@end ifnottex
@end macro
$endif$
@ifnottex
@paragraphindent 0
@end ifnottex
$if(titlepage)$
@titlepage
@title $title$
$for(author)$
@author $author$
$endfor$
$if(date)$
$date$
$endif$
@end titlepage
$endif$
$for(include-before)$
$include-before$
$endfor$
$if(toc)$
@contents
$endif$
$body$
$for(include-after)$
$include-after$
$endfor$
@bye
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