/usr/share/lintian/overrides/mksh is in mksh 50d-5.
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 | # deliberate, and detailed in README.Debian, and same as mksh-static
mksh: statically-linked-binary bin/lksh
# true but not an oversight, there is none bundled with the sources
mksh: no-upstream-changelog
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