/etc/X11/Xreset.d/README is in x11-common 1:7.7+13ubuntu3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | # Scripts in this directory are executed as root when a user log out from
# a display manager using /etc/X11/Xreset.
# The username of the user logging out is provided in the $USER environment
# variable.
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