This file is indexed.

/usr/share/mingw-w64/include/winresrc.h is in mingw-w64-common 3.2.0-2.

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

The actual contents of the file can be viewed below.

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/**
 * This file has no copyright assigned and is placed in the Public Domain.
 * This file is part of the mingw-w64 runtime package.
 * No warranty is given; refer to the file DISCLAIMER.PD within this package.
 */
#ifndef _WINRESRC_
#define _WINRESRC_

#ifndef WINVER
#define WINVER 0x0502
#endif

#ifndef _WIN32_IE
#define _WIN32_IE 0x0501
#endif

#ifndef _WIN32_WINDOWS
#define _WIN32_WINDOWS 0x0502
#endif

#ifndef _WIN32_WINNT
#define _WIN32_WINNT 0x0502
#endif

#include <winuser.rh>
#include <commctrl.rh>
#include <dde.rh>
#include <winnt.rh>
#include <dlgs.h>
#include <winver.h>
#endif