/etc/dpkg-cross/cross-compile.sample is in dpkg-cross 2.6.13ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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# /etc/dpkg-cross/cross-compile: configuration for dpkg-cross
#
# default architecture for dpkg-cross (to avoid always typing the -a option
# if you do cross installations only for one architecture)
# Note: default_arch is managed by debconf - it can be overridden
# if ~/.dpkg-cross/cross-compile exists or by specifying an
# architecture on the command line.
# Use '[sudo] dpkg-reconfigure dpkg-cross' to change this value.
#default_arch = m68k
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