/etc/roundcube/plugins/acl/config.inc.php is in roundcube-plugins 0.7.2-9+deb7u2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | <?php
// Empty configuration for acl
// See /usr/share/roundcube/plugins/acl/config.inc.php.dist for instructions
?>
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