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/usr/share/cups/mime/pstotiff.convs is in hplip 3.12.2-1ubuntu3.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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#   Copyright 2010 by HP.
#
########################################################################
#
# Format of Lines:
#
#   source/type destination/type cost filter
#
# General Notes:
#
#   The "cost" field is used to find the least costly filters to run
#   when converting a job file to a printable format.
#
#   All filters *must* accept the standard command-line arguments
#   (job-id, user, title, copies, options, [filename or stdin]) to
#   work with CUPS.
#

########################################################################
#
# TIFF filters...
#

application/postscript  image/tiff      80       pstotiff
application/pdf image/tiff      80       pstotiff
application/vnd.cups-pdf image/tiff 80 pstotiff
application/vnd.cups-postscript image/tiff 80 pstotiff