This file is indexed.

/usr/lib/xul-ext/webaccounts/chrome.manifest is in xul-ext-webaccounts 0.5-0ubuntu2.

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

The actual contents of the file can be viewed below.

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resource webaccounts content/
content webaccounts content/
overlay chrome://browser/content/browser.xul resource://webaccounts/browser.xul