/etc/sysctl.d/10-link-restrictions.conf is in procps 1:3.3.9-1ubuntu2.3.
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 | # These settings eliminate an entire class of security vulnerability:
# time-of-check-time-of-use cross-privilege attacks using guessable
# filenames (generally seen as "/tmp file race" vulnerabilities).
fs.protected_hardlinks = 1
fs.protected_symlinks = 1
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