/usr/share/lintian/overrides/openjdk-8-jre-headless is in openjdk-8-jre-headless 8u77-b03-3ubuntu3.
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 | # empty directory by intent
openjdk-8-jre-headless binary: package-contains-empty-directory usr/share/binfmts/
# Strip libjvm.so with --strip-debug instead of --strip-unneeded. LP: #574997.
openjdk-8-jre-headless binary: unstripped-binary-or-object
# Ignore the mouse cursors
openjdk-8-jre-headless binary: image-file-in-usr-lib
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