/usr/sparc64-linux-gnu/include/sys/vfs.h is in libc6-dev-sparc64-cross 2.27-3ubuntu1cross1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | /* Other systems declare `struct statfs' et al in <sys/vfs.h>,
so we have this file to be compatible with programs expecting it. */
#include <sys/statfs.h>
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