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/usr/share/sendmail/examples/db/virtusertable is in sendmail-base 8.14.4-4.1ubuntu1.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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# Address rewrites for incomming mail
#  user@realdomain (must be in $w)	localuser (may be an alias)
#	info@foo.com			foo-info
#	info@bar.com			bar-info
#	@baz.org			jane@elsewhere.net
#	@foo.org			%1@elsewhere.com
#       @bar.org			error:nouser User unknown
#