/usr/share/X11/xorg.conf.d/21-nexus7-rotation.conf is in ubuntu-defaults-nexus7 0.54.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 | Section "Monitor"
Identifier "Monitor"
EndSection
Section "Screen"
Identifier "Screen"
Monitor "Monitor"
EndSection
Section "InputClass"
Identifier "Nexus 7 Touchscreen"
MatchIsTouchscreen "on"
MatchProduct "elan-touchscreen"
MatchDevicePath "/dev/input/event*"
MatchDriver "evdev"
EndSection
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