This file is indexed.

/usr/share/emacs/site-lisp/auctex.el is in auctex 11.87-1ubuntu2.

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

The actual contents of the file can be viewed below.

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;;; auctex.el
;;
;; This can be used for starting up AUCTeX.  The following somewhat
;; strange trick causes tex-site.el to be loaded in a way that can be
;; safely undone using (unload-feature 'tex-site).
;;
(autoload 'TeX-load-hack
  (expand-file-name "tex-site.el" (file-name-directory load-file-name)))
(TeX-load-hack)