/usr/lib/systemd/user/gpg-agent.service is in gpg-agent 2.2.4-1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | [Unit]
Description=GnuPG cryptographic agent and passphrase cache
Documentation=man:gpg-agent(1)
Requires=gpg-agent.socket
[Service]
ExecStart=/usr/bin/gpg-agent --supervised
ExecReload=/usr/bin/gpgconf --reload gpg-agent
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