/usr/share/applications/gnome-sound-panel.desktop is in gnome-control-center 1:3.4.1-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 | [Desktop Entry]
Name=Sound
Comment=Change sound volume and sound events
Exec=gnome-control-center sound
Icon=multimedia-volume-control
Terminal=false
Type=Application
StartupNotify=true
Categories=GNOME;GTK;Settings;HardwareSettings;X-GNOME-Settings-Panel;
OnlyShowIn=GNOME;
X-GNOME-Bugzilla-Bugzilla=GNOME
X-GNOME-Bugzilla-Product=gnome-control-center
X-GNOME-Bugzilla-Component=sound
X-GNOME-Bugzilla-Version=3.4.1
X-GNOME-Settings-Panel=sound
# Translators: those are keywords for the sound control-center panel
Keywords=Card;Microphone;Volume;Fade;Balance;Bluetooth;Headset;
X-Ubuntu-Gettext-Domain=gnome-control-center-2.0
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