/etc/xdg/vala-panel/default is in vala-panel-common 0.3.65-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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units = ['toplevel1','sep1','menu','launcher','sep2','wcm','sep3','pgr','sep4','tlist','cpu','xembed','clock']
[global]
is-dark=false
is-custom=false
logout-command='openbox --exit'
shutdown-command='systemctl shutdown -h now'
[toplevel1]
object-type='toplevel'
strut=true
monitor=-1
background-type='image'
panel-gravity='north-left'
height=26
icon-size=24
auto-hide=false
enable-font-color=true
font-color='rgb(255,255,255)'
background-file='/usr/share/vala-panel/images/background.png'
[sep1]
toplevel-id='toplevel1'
plugin-type='separator'
size=2
position=0
show-separator=false
[menu]
toplevel-id='toplevel1'
plugin-type='menumodel'
position=1
icon-name='start-here-symbolic'
menu-name=nothing
is-internal-menu=true
is-system-menu=true
is-menu-bar=false
[launcher]
toplevel-id='toplevel1'
plugin-type='launchbar'
launch-buttons=['pcmanfm.desktop', 'gnome-terminal.desktop', 'firefox.desktop']
position=2
[sep2]
toplevel-id='toplevel1'
plugin-type='separator'
size=4
show-separator=false
position=3
[wcm]
toplevel-id='toplevel1'
plugin-type='wincmd'
position=4
left-button-command='iconify'
middle-button-command='shade'
image='gnome-window-manager'
toggle-iconify-and-shade=true
[sep3]
toplevel-id='toplevel1'
plugin-type='separator'
show-separator=false
size=4
position=5
[pgr]
toplevel-id='toplevel1'
plugin-type='pager'
position=6
[sep4]
toplevel-id='toplevel1'
plugin-type='separator'
size=4
position=7
[tlist]
toplevel-id='toplevel1'
plugin-type='tasklist'
is-expanded=true
position=8
grouped-tasks=true
all-desktops=false
[cpu]
toplevel-id='toplevel1'
plugin-type='cpu'
position=9
[xembed]
toplevel-id='toplevel1'
plugin-type='xembed'
position=10
[clock]
toplevel-id='toplevel1'
plugin-type='clock'
clock-format='%R'
tooltip-format='%A %x'
bold-font=false
position=11
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