This file is indexed.

/lib/systemd/system/plymouth-poweroff.service is in plymouth 0.9.0-9.

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

The actual contents of the file can be viewed below.

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[Unit]
Description=Show Plymouth Power Off Screen
After=getty@tty1.service display-manager.service plymouth-start.service
Before=systemd-poweroff.service
DefaultDependencies=no
ConditionKernelCommandLine=splash

[Service]
ExecStart=/sbin/plymouthd --mode=shutdown --attach-to-session
ExecStartPost=-/bin/plymouth show-splash
Type=forking