/usr/lib/update-notifier/update-motd-reboot-required is in update-notifier-common 3.168.
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 6 7 | #!/bin/sh -e
#
# helper for update-motd
if [ -f /var/run/reboot-required ]; then
cat /var/run/reboot-required
fi
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