To enable the Ctrl+Alt+Backspace shortcut to kill the X server by default for all users, you need to set the org.gnome.desktop.input-sources.xkb-options GSettings key.
Create a local database for machine-wide settings in /etc/dconf/db/local.d/00-input-sources:
[org/gnome/desktop/input-sources] # Enable Ctrl-Alt-Backspace for all users xkb-options=['terminate:ctrl_alt_bksp']
Override the user's setting and prevent the user from changing it in /etc/dconf/db/local.d/locks/input-sources:
# Lock the list of enabled XKB options /org/gnome/desktop/input-sources/xkb-options
Update the system databases for the changes to take effect:
# dconf update
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