/etc/xdg/xfce4/xfconf/xfce-perchannel-xml/xsettings.xml is in xfce4-settings 4.8.3-1ubuntu3.
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 | <?xml version="1.0" encoding="UTF-8"?>
<channel name="xsettings" version="1.0">
<property name="Net" type="empty">
<property name="ThemeName" type="string" value="Greybird"/>
<property name="IconThemeName" type="string" value="elementary-xfce-dark"/>
</property>
<property name="Xft" type="empty">
<property name="DPI" type="int" value="-1"/>
</property>
</channel>
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