This file is indexed.

/usr/share/gupnp-dlna-2.0/dlna-profiles/mp3.xml is in libgupnp-dlna-2.0-3 0.10.2-1ubuntu1.

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

The actual contents of the file can be viewed below.

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<?xml version="1.0"?>

<dlna-profiles>
  <restrictions>
    <restriction id="ID3" type="container">
      <field name="name" type="string">
        <value>application/x-id3</value>
      </field>
    </restriction>

    <restriction id="MP3" type="audio">
      <field name="name" type="string">
        <value>audio/mpeg</value>
      </field>
      <field name="mpegversion" type="int">
        <value>1</value>
      </field>
      <field name="layer" type="int">
        <value>3</value>
      </field>
      <field name="channels" type="int">
        <range min="1" max="2" />
      </field>
      <field name="rate" type="int">
        <value>32000</value>
        <value>44100</value>
        <value>48000</value>
      </field>
      <field name="bitrate" type="int">
        <range min="32000" max="320000" />
      </field>
    </restriction>

    <restriction id="MP3X" type="audio">
      <parent name="MP3" />

      <field name="mpegaudioversion" type="int">
	<range min="1" max="2"/>
      </field>
      <field name="rate" type="int">
	<value>16000</value>
	<value>22050</value>
	<value>24000</value>
	<value>32000</value>
	<value>44100</value>
	<value>48000</value>
      </field>
      <field name="bitrate" type="int">
	<range min="8000" max="320000" />
      </field>
    </restriction>
  </restrictions>

  <dlna-profile name="MP3" mime="audio/mpeg">
    <parent name="ID3" />
    <parent name="MP3" />
  </dlna-profile>

  <dlna-profile name="MP3" mime="audio/mpeg">
    <parent name="MP3" />
  </dlna-profile>

  <dlna-profile name="MP3X" mime="audio/mpeg">
    <parent name="ID3" />
    <parent name="MP3X" />
  </dlna-profile>

  <dlna-profile name="MP3X" mime="audio/mpeg">
    <parent name="MP3X" />
  </dlna-profile>
</dlna-profiles>