/usr/share/pulseaudio/alsa-mixer/paths/tegra-nexus7-speaker.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.
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priority = 100
name = analog-output-speaker
[Jack HP-detect]
state.plugged = no
state.unplugged = unknown
[Element Master]
switch = mute
volume = merge
override-map.1 = all
override-map.2 = all-left,all-right
[Element Speaker]
switch = mute
volume = merge
override-map.1 = all
override-map.2 = all-left,all-right
[Element Int Spk]
switch = mute
volume = merge
override-map.1 = all
override-map.2 = all-left,all-right
[Element Headphone Jack]
switch = off
; Due to a kernel bug (?) the "Int Mic" is a playback control.
; Therefore we enable it here instead of in the proper place
[Element Int Mic]
switch = on
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