/usr/share/doc/fp-compiler/2.6.4/wince/testemu/win32-arm-wince-crossbuild.cmd 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.
1 2 3 | rem windres --preprocessor fprcp -v -i my.rc -o my.res
fpc -va OPT="-gl -Xs -WC" -Twince -Parm -XParm-wince-pe- -FDd:\rscdx\reflaz\pp\binarmwince -FE.\exe\ wcetrun.pp >arm-wince.log
pause
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