This file is indexed.

/etc/xdg/autostart/xdg-user-dirs.desktop is in xdg-user-dirs 0.17-1ubuntu1.

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

The actual contents of the file can be viewed below.

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[Desktop Entry]
Type=Application
Name=User folders update
TryExec=xdg-user-dirs-update
Exec=xdg-user-dirs-update
StartupNotify=false
NoDisplay=true
X-Ubuntu-Gettext-Domain=xdg-user-dirs

X-GNOME-Autostart-Phase=Initialization
X-KDE-autostart-phase=1