/usr/bin/cow is in fl-cow 0.6-4.1ubuntu1.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
1 2 3 4 5 | #!/bin/sh
# This script runs a single command with fl-cow loaded.
export FLCOW_PATH=$FLCOW_PATH:/
export LD_PRELOAD=$LD_PRELOAD:/usr/lib/fl-cow/libflcow.so
exec "$@"
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