Thank you very much. I think I got the answer from your reply, it should be
get_query_template() is located in wp-includes/template.php
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to your question,
try to trace line 23 of http://core.trac.wordpress.org/browser/tags/3.4.1/wp-includes/template-loader.php,
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if ( is_404() && $template = get_404_template() ) :
from http://codex.wordpress.org/Function_Reference/get_404_template,
it states,
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Returns result from get_query_template(‘404’).
so to trace get_query_template, http://codex.wordpress.org/Function_Reference/get_query_template, under Source it states,
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get_query_template() is located in wp-includes/theme.php.
to me, it seems better to correct this source info; i guess many newcomers like me might be confused.