This file is indexed.

/usr/share/gvfs/mounts/dav+sd.mount is in gvfs-backends 1.28.1-1ubuntu1.

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

The actual contents of the file can be viewed below.

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[Mount]
Type=dav+sd;davs+sd
Exec=/usr/lib/gvfs/gvfsd-dav
AutoMount=false