This file is indexed.

/etc/init/mtab.sh.conf is in mountall 2.54ubuntu1.

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

The actual contents of the file can be viewed below.

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# mtab.sh - compatibility job for sysvinit dependencies
#
# This job runs once virtual filesystems are mounted, to signal startpar
# that other rcS jobs relying on the historic mtab.sh interface can continue.
start on virtual-filesystems