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/usr/bin/wheel is in python-wheel-common 0.24.0-1~ubuntu1.1.

This file is owned by root:root, with mode 0o755.

The actual contents of the file can be viewed below.

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#! /usr/bin/python3
# EASY-INSTALL-ENTRY-SCRIPT: 'wheel==0.24.0','console_scripts','wheel'
__requires__ = 'wheel==0.24.0'
import sys
from pkg_resources import load_entry_point

if __name__ == '__main__':
    sys.exit(
        load_entry_point('wheel==0.24.0', 'console_scripts', 'wheel')()
    )