/lib/udev/rules.d/73-seat-late.rules is in systemd-services 204-5ubuntu20.
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 9 10 11 12 13 14 15 16 17 | # This file is part of systemd.
#
# systemd 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 2.1 of the License, or
# (at your option) any later version.
ACTION=="remove", GOTO="seat_late_end"
ENV{ID_SEAT}=="", ENV{ID_AUTOSEAT}=="1", ENV{ID_FOR_SEAT}!="", ENV{ID_SEAT}="seat-$env{ID_FOR_SEAT}"
ENV{ID_SEAT}=="", IMPORT{parent}="ID_SEAT"
ENV{ID_SEAT}!="", TAG+="$env{ID_SEAT}"
TAG=="uaccess", ENV{MAJOR}!="", RUN{builtin}+="uaccess"
LABEL="seat_late_end"
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