This file is indexed.

/usr/lib/grub/i386-efi/fs.lst is in grub-efi-ia32-bin 1.99-21ubuntu3.

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

The actual contents of the file can be viewed below.

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affs
afs
afs_be
befs
befs_be
btrfs
cpio
ext2
fat
hfs
hfsplus
iso9660
jfs
minix
minix2
nilfs2
ntfs
reiserfs
sfs
squash4
tar
udf
ufs1
ufs2
xfs
zfs