/usr/share/mercurial/templates/atom/tags.tmpl is in mercurial-common 4.5.3-1ubuntu2.
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 9 10 11 | {header}
<id>{urlbase}{url|urlescape}</id>
<link rel="self" href="{urlbase}{url|urlescape}atom-tags"/>
<link rel="alternate" href="{urlbase}{url|urlescape}tags"/>
<title>{repo|escape}: tags</title>
<summary>{repo|escape} tag history</summary>
<author><name>Mercurial SCM</name></author>
{latestentry%feedupdated}
{entriesnotip%tagentry}
</feed>
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