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/lib/plymouth/themes/xubuntu-logo/xubuntu-logo.plymouth is in plymouth-theme-xubuntu-logo 14.04.2.

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The actual contents of the file can be viewed below.

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[Plymouth Theme]
Name=Xubuntu Logo
Description=A theme that features a background with a logo.
ModuleName=script

[script]
ImageDir=/lib/plymouth/themes/xubuntu-logo
ScriptFile=/lib/plymouth/themes/xubuntu-logo/xubuntu-logo.script