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/usr/share/postgresql/9.5/extension/plpgsql--1.0.sql is in postgresql-9.5 9.5.14-0ubuntu0.16.04.

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The actual contents of the file can be viewed below.

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/* src/pl/plpgsql/src/plpgsql--1.0.sql */

/*
 * Currently, all the interesting stuff is done by CREATE LANGUAGE.
 * Later we will probably "dumb down" that command and put more of the
 * knowledge into this script.
 */

CREATE PROCEDURAL LANGUAGE plpgsql;

COMMENT ON PROCEDURAL LANGUAGE plpgsql IS 'PL/pgSQL procedural language';