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/usr/share/compiz/neg.xml is in compiz-plugins 1:0.9.13.1+18.04.20180302-0ubuntu1.

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The actual contents of the file can be viewed below.

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<?xml version="1.0" encoding="UTF-8"?>
<compiz>
    <plugin useBcop="true" name="neg">
	<short>Negative</short>
	<long>Used to set a window or screen negative</long>
	<category>Accessibility</category>
	<deps>
	    <requirement>
		<plugin>opengl</plugin>\
	    </requirement>
	    <relation type="after">
		<plugin>composite</plugin>
		<plugin>opengl</plugin>
		<plugin>blur</plugin>
		<plugin>decor</plugin>
	    </relation>
	</deps>
	<options>
	    <option type="key" name="window_toggle_key">
		<short>Toggle Window Negative</short>
		<long>Toggle active window negative</long>
		<default>&lt;Super&gt;n</default>
	    </option>
	    <option type="bool" name="activate_at_startup">
	    <short>plugin should be active at startup</short>
	    <long>if active, the plugin will start active, with windows inverted</long>
	    <default>false</default>
	    </option>
	    <option type="key" name="screen_toggle_key">
		<short>Toggle Screen Negative</short>
		<long>Toggle screen negative</long>
		<default>&lt;Super&gt;m</default>
	    </option>
	    <option type="match" name="neg_match">
		<short>Neg Windows</short>
		<long>Windows to be negative by default</long>
		<default>any</default>
	    </option>
	    <option type="match" name="exclude_match">
		<short>Exclude Windows</short>
		<long>Windows to exclude from negating</long>
		<default>type=Desktop</default>
	    </option>
	    <option type="bool" name="neg_decorations">
		<short>Negate Decorations</short>
		<long>Also negate window decorations, not only the window contents.</long>
		<default>false</default>
	    </option>
	</options>
    </plugin>
</compiz>