This file is indexed.

/usr/share/gupnp-dlna-2.0/dlna-profiles/lpcm.xml is in libgupnp-dlna-2.0-3 0.10.2-1ubuntu1.

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The actual contents of the file can be viewed below.

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<?xml version="1.0"?>

<dlna-profiles>
  <restrictions>
    <restriction id="LPCM" type="audio">
      <field name="name" type="string">
        <value>audio/x-private1-lpcm</value>
      </field>
      <field name="depth" type="int">
        <value>16</value>
      </field>
    </restriction>
  </restrictions>

  <dlna-profile name="LPCM" mime="audio/L16;rate=44100;channels=1">
    <restriction type="audio">
      <parent name="LPCM" />

      <field name="rate" type="int">
        <value>44100</value>
      </field>
      <field name="channels" type="int">
        <value>1</value>
      </field>
    </restriction>
  </dlna-profile>

  <dlna-profile name="LPCM" mime="audio/L16;rate=44100;channels=2">
    <restriction type="audio">
      <parent name="LPCM" />

      <field name="rate" type="int">
        <value>44100</value>
      </field>
      <field name="channels" type="int">
        <value>2</value>
      </field>
    </restriction>
  </dlna-profile>

  <dlna-profile name="LPCM" mime="audio/L16;rate=48000;channels=1">
    <restriction type="audio">
      <parent name="LPCM" />

      <field name="rate" type="int">
        <value>48000</value>
      </field>
      <field name="channels" type="int">
        <value>1</value>
      </field>
    </restriction>
  </dlna-profile>

  <dlna-profile name="LPCM" mime="audio/L16;rate=48000;channels=2">
    <restriction type="audio">
      <parent name="LPCM" />

      <field name="rate" type="int">
        <value>48000</value>
      </field>
      <field name="channels" type="int">
        <value>2</value>
      </field>
    </restriction>
  </dlna-profile>
</dlna-profiles>