/etc/default/instance_configs.cfg.distro is in gce-compute-image-packages 20180129+dfsg1-0ubuntu3.
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 | [Accounts]
groups = ubuntu,adm,dialout,cdrom,floppy,audio,dip,video,plugdev,netdev,lxd
[InstanceSetup]
set_host_keys = false
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