/usr/src/gcc-4.4/debian/gcc-BV-spu.overrides is in gcc-4.4-source 4.4.7-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | gcc-@BV@-spu: non-standard-dir-in-usr usr/spu/
gcc-@BV@-spu: file-in-unusual-dir
|