/usr/lib/systemd/tests/testdata/testsuite.target is in systemd-tests 237-3ubuntu10.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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Description=Testsuite target
Requires=multi-user.target
After=multi-user.target
Conflicts=rescue.target
AllowIsolate=yes
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