This file is indexed.

/usr/share/update-notifier/notify-reboot-required is in update-notifier-common 3.192.

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

# we do not include ". gettext.sh" here because:
# a) it breaks if its not available
# b) the string we have here does not need it (because it has no vars)
eval_gettext() {
    if [ -x /usr/bin/gettext ]; then
        echo $(gettext "$1")
    else
        echo "$1"
    fi
}
export TEXTDOMAIN=update-notifier
export TEXTDOMAINDIR=/usr/share/locale

case "$DPKG_MAINTSCRIPT_PACKAGE::$DPKG_MAINTSCRIPT_NAME" in
    linux-image-extra*::postrm)
        exit 0;;
esac

if [ "$0" = "/etc/kernel/postinst.d/update-notifier" ]; then
    DPKG_MAINTSCRIPT_PACKAGE=linux-base
fi

# Wake the applet up
echo "*** $(eval_gettext "System restart required") ***" > /var/run/reboot-required
echo "$DPKG_MAINTSCRIPT_PACKAGE" >> /var/run/reboot-required.pkgs