/usr/share/texmf/tex/latex/gnuplot/t-gnuplot-lua-tikz.tex is in gnuplot-qt 4.6.4-2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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%% ConTeXt wrapper for gnuplot-tikz style file
%%
\usemodule[tikz]
\usetikzlibrary[arrows,patterns,plotmarks,backgrounds]
\edef\tikzatcode{\the\catcode`\@}
\edef\tikzbarcode{\the\catcode`\|}
\edef\tikzexclaimcode{\the\catcode`\!}
\catcode`\@=11
\catcode`\|=12
\catcode`\!=12
\input gnuplot-lua-tikz-common.tex
\catcode`\@=\tikzatcode
\catcode`\|=\tikzbarcode
\catcode`\!=\tikzexclaimcode
\endinput
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