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/etc/default/useradd is in passwd 1:4.1.5.1-1ubuntu9.

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The actual contents of the file can be viewed below.

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# Default values for useradd(8)
#
# The SHELL variable specifies the default login shell on your
# system.
# Similar to DHSELL in adduser. However, we use "sh" here because
# useradd is a low level utility and should be as general
# as possible
SHELL=/bin/sh
#
# The default group for users
# 100=users on Debian systems
# Same as USERS_GID in adduser
# This argument is used when the -n flag is specified.
# The default behavior (when -n and -g are not specified) is to create a
# primary user group with the same name as the user being added to the
# system.
# GROUP=100
#
# The default home directory. Same as DHOME for adduser
# HOME=/home
#
# The number of days after a password expires until the account 
# is permanently disabled
# INACTIVE=-1
#
# The default expire date
# EXPIRE=
#
# The SKEL variable specifies the directory containing "skeletal" user
# files; in other words, files such as a sample .profile that will be
# copied to the new user's home directory when it is created.
# SKEL=/etc/skel
#
# Defines whether the mail spool should be created while
# creating the account
# CREATE_MAIL_SPOOL=yes