/usr/share/doc/fp-compiler/2.6.4/wince/testemu/win32-i386-win32-build.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" -Twin32 -Pi386 -FE.\exe\ wcetemu.pp >i386-win32.log
pause
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