/usr/share/lintian/overrides/user-setup is in user-setup 1.63ubuntu4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | user-setup: debconf-is-not-a-registry usr/lib/user-setup/user-setup-apply
user-setup: debconf-is-not-a-registry usr/lib/user-setup/user-setup-ask
user-setup: no-debconf-config
user-setup: binary-without-manpage usr/bin/user-setup
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