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/usr/share/kobo-deluxe/sfx/impact2c.agw is in kobodeluxe-data 0.5.1-6.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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/////////////////////////////////////////////
// Impact 2 C
// Copyright (C) 2007, David Olofson
/////////////////////////////////////////////

w_format target, MONO16, 16000;
w_blank target, 16000*.05, 0;

w_env AMPLITUDE,
		0,	1,
		.01,	.2,
		.04,	0;
w_env FREQUENCY,
		0,	9000,
		.01,	2000,
		.04,	300;
w_osc target, NOISE;

w_env AMPLITUDE,
		.001,	1,
		.005,	.5,
		.044,	0;
w_env FREQUENCY,
		0,	2200,
		.01,	220,
		.04,	50;
w_osc target, SINE;