This file is indexed.

/etc/init/shutdown.conf is in upstart 1.13.2-0ubuntu21.

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

The actual contents of the file can be viewed below.

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# Trigger an immediate shutdown when upstart receives SIGPWR
# this is useful for some UPS monitoring tools and for clean
# shutdown of containers

description "Trigger an immediate shutdown on SIGPWR"
start on power-status-changed

task
exec shutdown -h now "SIGPWR received"