/lib/udev/rules.d/90-tegra-rt5640.rules is in ubuntu-defaults-nexus7 0.54.
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 | SUBSYSTEM!="sound", GOTO="tegra_rt5640_end"
ACTION!="change", GOTO="tegra_rt5640_end"
KERNEL!="card*", GOTO="tegra_rt5640_end"
ATTRS{id}=="tegrart5640", ENV{PULSE_PROFILE_SET}="tegra-nexus7.conf"
LABEL="tegra_rt5640_end"
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