/usr/share/kde4/apps/kconf_update/newmailnotifier.upd is in kdepim-runtime 4:4.13.0-0ubuntu1.
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 | # Migrate kmail's notifier setting to Akonadi new mail notifier
Id=initial-newmailnotifier-migration
File=kmail2rc,akonadi_newmailnotifier_agentrc
Group=General,General
Key=beep-on-mail,beepOnNewMails
Key=VerboseNewMailNotification,verboseNotification
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