/usr/share/php/tests/Horde_Crypt/Horde/Crypt/conf.php.dist is in php-horde-crypt 2.4.0-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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<?php $conf['crypt']['gnupg'] = '/usr/bin/gpg';