/usr/share/kconf_update/kmail2.upd is in kmail 4:17.12.3-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# Update ~/.config/mimeapps.list and kickoff to match the new .desktop file name in 17.08
Id=kmail2
Script=kmail2.sh,sh
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