/usr/share/dbus-1/services/org.freedesktop.gnome.Magnifier.service is in gnome-mag 1:0.16.3-0ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | [D-BUS Service]
Name=org.freedesktop.gnome.Magnifier
Exec=/usr/bin/magnifier
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