This is on initial install of the package, not upgrade. Here's a debug trace of the execution of the script:
user@host:/var/lib/dpkg/info$ sudo bash -x polkitd.postinst configure '' + set -e + case "$1" in + getent passwd polkitd + user_changed=yes + command -v systemd-sysusers + systemd-sysusers polkitd.conf Failed to check if group polkitd already exists: Connection refused + dpkg --compare-versions '' lt 122-3~ ++ getent passwd polkitd ++ cut -d: -f6 + '[' '' = /var/lib/polkit-1 ']' ++ id -g polkitd id: ‘polkitd’: no such user + '[' '' = 65534 ']' + set_perms polkitd root 700 /etc/polkit-1/rules.d + USER=polkitd + GROUP=root + MODE=700 + FILE=/etc/polkit-1/rules.d + dpkg-statoverride --list /etc/polkit-1/rules.d + chown polkitd:root /etc/polkit-1/rules.d chown: invalid user: ‘polkitd:root’