/usr/share/alsa/alsa.conf.d/README is in libasound2-data 1.0.27.2-3ubuntu7.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | You can place files named *.conf in this folder and they will be processed
when initialising alsa-lib.
|