This file is indexed.

/lib/systemd/system/sudo.service is in sudo 1.8.9p5-1ubuntu1.

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

The actual contents of the file can be viewed below.

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[Unit]
Description=Provide limited super user privileges to specific users

[Service]
Type=oneshot
# \073 is ';' which needs to be part of the find parameters
ExecStart=/usr/bin/find /var/lib/sudo -exec /usr/bin/touch -d @0 '{}' \073

[Install]
WantedBy=multi-user.target