/etc/xul-ext/enigmail.js is in enigmail 2:1.8.2-4~deb7u1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | // Place your preferences for enigmail in this file.
// You can override here the preferences specified in
// /usr/lib/xul-ext/enigmail/defaults/preferences/enigmail.js
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