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/usr/lib/cups/filter/imagetops is in cups-filters 1.0.52-0ubuntu1.

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The actual contents of the file can be viewed below.

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#!/bin/sh

# $Id: $
#
# imagetops - This is a Image-to-PostScript filter for CUPS
#
# Note: This wrapper filter is only included for backward compatibility with
# certan custom configurations. It is not mentioned in any of the .convs
# files included in this package and therefore never used with the default
# configuration. It makes sure that third-party PPD files referring to
# imagetops explicitly or custom configurations (in /etc/cups/*.convs files)
# will not break.
#
# DO NOT create new PPD or .convs files using this filter! imagetops is
# DEPRECATED!

# (C) 2012 Till Kamppeter <till.kamppeter@gmail.com>
#
# Released under GPL 2 or later
#

PDF2PS=`which pdf2ps`

echo "DEBUG: imagetops argv[$#] = $@" >&2
echo "DEBUG: PPD: $PPD" >&2

if [ $# -lt 5 -o $# -gt 6 ]; then
    echo "ERROR: $0 job-id user title copies options [file]" >&2
    exit 1
fi

# Read from given file.
if [ -n "$6" ]; then
    exec <"$6"
fi

`dirname $0`/imagetopdf "$1" "$2" "$3" "$4" "$5" | $PDF2PS - -