/usr/share/alsa/init/help is in alsa-utils 1.0.25-1ubuntu5.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
| 1 2 3 4 5 6 7 8 | # help page
PRINT="Available commands (identified by the environment variable CMD):\n\n"
PRINT="  (not set)     Do a soundcard initialization\n"
PRINT="  default       Do a default (guess method) initialization\n"
PRINT="  help          Show this information\n"
PRINT="  info          Print all available hardware identification\n"
PRINT="  test          Do alsactl utility parser tests\n"
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