/usr/share/gvfs/mounts/computer.mount is in gvfs-daemons 1.36.1-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | [Mount]
Type=computer
Exec=/usr/lib/gvfs/gvfsd-computer
AutoMount=true
|