/usr/share/dpkg/no-pie-compile.specs is in libdpkg-perl 1.19.0.5ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | *self_spec:
+ %{!r:%{!fpie:%{!fPIE:%{!fpic:%{!fPIC:%{!fno-pic:-fno-PIE}}}}}}
|