This file is indexed.

/etc/acpi/events/powerbtn is in acpid 1:2.0.26-1ubuntu2.

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

The actual contents of the file can be viewed below.

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# /etc/acpi/events/powerbtn
# This is called when the user presses the power button and calls
# /etc/acpi/powerbtn.sh for further processing.

# Optionally you can specify the placeholder %e. It will pass
# through the whole kernel event message to the program you've
# specified.

# We need to react on "button power.*" and "button/power.*" because
# of kernel changes.

event=button[ /]power
action=/etc/acpi/powerbtn.sh