/usr/share/lintian/overrides/qpsmtpd is in qpsmtpd 0.94-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | qpsmtpd: script-not-executable usr/share/qpsmtpd/plugins/loadcheck
qpsmtpd: script-not-executable usr/share/qpsmtpd/plugins/qmail_deliverable
qpsmtpd: script-not-executable usr/share/qpsmtpd/plugins/tls_cert
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