/usr/src/zfs-0.7.5/config/mount-helper.m4 is in zfs-dkms 0.7.5-1ubuntu15.
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 | AC_DEFUN([ZFS_AC_CONFIG_USER_MOUNT_HELPER], [
AC_ARG_WITH(mounthelperdir,
AC_HELP_STRING([--with-mounthelperdir=DIR],
[install mount.zfs in dir [[/sbin]]]),
mounthelperdir=$withval,mounthelperdir=/sbin)
AC_SUBST(mounthelperdir)
])
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