/usr/share/lintian/overrides/mp4h is in mp4h 1.3.1-12.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | # https://bugs.debian.org/204975 in debhelper
mp4h: postinst-has-useless-call-to-ldconfig
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