/usr/share/kde4/config/messageviewer_header_themes.knsrc is in libmessageviewer4 4:4.14.10-7.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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ProvidersUrl=http://download.kde.org/ocs/providers.xml
Categories=KMail Header Theme
TargetDir=messageviewer/themes
Uncompress=always
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