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/usr/bin/gvfs-less is in gvfs-bin 1.36.1-0ubuntu1.

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The actual contents of the file can be viewed below.

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#!/bin/sh

# Copyright (C) 2006-2007 Red Hat, Inc.
#
# This library is free software; you can redistribute it and/or modify
# it under the terms of the GNU Lesser General Public License as
# published by the Free Software Foundation; either version 2 of the
# License, or (at your option) any later version.
#
# This library is distributed in the hope that it will be useful, but
# WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the GNU
# Lesser General Public License for more details.
#
# You should have received a copy of the GNU Lesser General Public
# License along with this library; if not, write to the Free Software
# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston, MA 02110-1301,
# USA.
#
# Author: David Zeuthen <davidz@redhat.com>

LESSOPEN="|gvfs-cat %s"; export LESSOPEN
exec less "$@"