/usr/src/blktap-2.0.93/Makefile is in blktap-dkms 2.0.93-0.5ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | obj-m := blktap.o
blktap-objs := control.o ring.o device.o request.o sysfs.o
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