/usr/share/applications/gnome-panel.desktop is in gnome-panel 1:3.26.0-1ubuntu5.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Type=Application
Name=Panel
Comment=Launch other applications and provide various utilities to manage windows, show the time, etc.
# Translators: Do NOT translate or transliterate this text (this is an icon file name)!
Icon[cs]=gnome-panel
Icon[da]=gnome-panel
Icon[de]=gnome-panel
Icon[eo]=gnome-panel
Icon[es]=gnome-panel
Icon[fur]=gnome-panel
Icon[hu]=gnome-panel
Icon[id]=gnome-panel
Icon[is]=gnome-panel
Icon[it]=gnome-panel
Icon[pl]=gnome-panel
Icon[pt_BR]=gnome-panel
Icon[ru]=gnome-panel
Icon[sk]=gnome-panel
Icon[sl]=gnome-panel
Icon[sr]=gnome-panel
Icon[sr@latin]=gnome-panel
Icon[sv]=gnome-panel
Icon=gnome-panel
Exec=gnome-panel
Terminal=false
Categories=GNOME;GTK;System;Core;
OnlyShowIn=GNOME-Flashback;
NoDisplay=true
X-GNOME-AutoRestart=false
X-GNOME-Autostart-Notify=true
X-GNOME-Autostart-Phase=Panel
X-GNOME-Provides=panel
X-Ubuntu-Gettext-Domain=gnome-panel
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