/usr/lib/kubuntu-l10n/libexec/preparetips is in pkg-kde-tools 0.15.12ubuntu1.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66  | #! /usr/bin/perl
# little script to extract the text from the tips file
# and output it, so xgettext can add the tips to the po file
#
# 2000 by Matthias Kiefer <matthias.kiefer@gmx.de>
# IMPORTANT NOTE: Do not change the output without checking if
# translations still work!
sub printText
{
	my $text = $_[0];
	
	if ( $text cmp "" )
	{
	# replace \ with \\
	$text =~ s/\\/\\\\/g;
	# replace " with \"
	$text =~ s/"/\\"/g;
			
	print "\"$text\\n\"\n";
	}
}
open(FILE,"<","tips") or die "unable to open tips file";
if ( $^V ge v5.8.0 )
{
	binmode(FILE,":utf8");
	binmode(STDOUT,":utf8");
}
$inTip=0;
while(<FILE>)
{
	chomp;
	# tip starts with <html>
	if(/^\s*<html>(.*)/io)
	{
		$inTip=1;
		print "// i18n: file: tips:$.\n// i18n: ectx: \@info:tipoftheday\n";
		print "i18n(";
		printText($1);
		next;
	}	
	if($inTip!=0)
	{
		# tip ends with </html>
		if(/^(.*)\s*<\/html>/io)
		{
			printText($1);
			print ");\n\n";
			$inTip=0;
		}
		else
		{
			printText($_);
		}
	}   
}
close(FILE);
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