/usr/share/doc/fp-compiler/2.6.4/wince/testemu/wcetemu.ini is in fp-compiler-2.6.4 2.6.4+dfsg-4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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;LogToFile=c:\log.txt
;RemotePath=\Storage Card
;CopyFile=1
;LocalTestsRoot=c:\testout
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