/usr/share/dpkg/no-pie-link.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.
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*self_spec: + %{!shared:%{!r:%{!fPIE:%{!pie:-fno-PIE -no-pie}}}}