This file is indexed.

/usr/lib/ubiquity/tzsetup/post-base-installer-oem is in oem-config 18.04.14.

This file is owned by root:root, with mode 0o755.

The actual contents of the file can be viewed below.

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#!/bin/sh
set -e

. /usr/share/debconf/confmodule

db_get time/zone
zone="$RET"

if [ -z "$zone" ] || [ ! -e /usr/share/zoneinfo/$zone ]; then
	logger -t tzsetup "Warning: ignoring invalid time zone '$zone'"
	exit 0
fi

echo "$zone" > /etc/timezone
rm -f /etc/localtime
ln -s /usr/share/zoneinfo/$zone /etc/localtime