/usr/lib/systemd/user/unity-session.target is in unity-session 3.28.1-0ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Description=User systemd services for the Unity graphical session
Requires=graphical-session-pre.target
# start/tear down graphical-session.target along with the ubuntu session
BindsTo=graphical-session.target
# session leader -- if this dies, die along with it
BindsTo=gnome-session.service
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