This file is indexed.

/etc/X11/Xreset.d/README is in x11-common 1:7.6+12ubuntu1.

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

The actual contents of the file can be viewed below.

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# Scripts in this directory are executed as root when a user log out from
# a display manager using /etc/X11/Xreset.
# The username of the user logging out is provided in the $USER environment
# variable.