This file is indexed.

/usr/share/gvfs/mounts/smb.mount is in gvfs-backends 1.20.1-1ubuntu1.

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

The actual contents of the file can be viewed below.

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[Mount]
Type=smb-share
Exec=/usr/lib/gvfs/gvfsd-smb
AutoMount=false
Scheme=smb