This file is indexed.

/usr/share/tracker-miners/extract-rules/10-ico.rule is in tracker-extract 2.0.4-1.

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

The actual contents of the file can be viewed below.

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[ExtractorRule]
ModulePath=libextract-icon.so
MimeTypes=image/vnd.microsoft.icon
FallbackRdfTypes=nfo:Image;nfo:Icon;