This file is indexed.

/usr/include/geotiff/epsg_vertcs.inc is in libgeotiff-dev 1.4.1-2.

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

The actual contents of the file can be viewed below.

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/*
 *  EPSG/POSC Ellipsoid-referenced Vertical CS
 *   Note: these should correspond exactly with the Ellipsoid database.
 */
ValuePair(VertCS_Airy_1830_ellipsoid,	5001)
ValuePair(VertCS_Airy_Modified_1849_ellipsoid,	5002)
ValuePair(VertCS_ANS_ellipsoid,	5003)
ValuePair(VertCS_Bessel_1841_ellipsoid,	5004)
ValuePair(VertCS_Bessel_Modified_ellipsoid,	5005)
ValuePair(VertCS_Bessel_Namibia_ellipsoid,	5006)
ValuePair(VertCS_Clarke_1858_ellipsoid,	5007)
ValuePair(VertCS_Clarke_1866_ellipsoid,	5008)
ValuePair(VertCS_Clarke_1880_Benoit_ellipsoid,	5010)
ValuePair(VertCS_Clarke_1880_IGN_ellipsoid,	5011)
ValuePair(VertCS_Clarke_1880_RGS_ellipsoid,	5012)
ValuePair(VertCS_Clarke_1880_Arc_ellipsoid,	5013)
ValuePair(VertCS_Clarke_1880_SGA_1922_ellipsoid,	5014)
ValuePair(VertCS_Everest_1830_1937_Adjustment_ellipsoid,	5015)
ValuePair(VertCS_Everest_1830_1967_Definition_ellipsoid,	5016)
ValuePair(VertCS_Everest_1830_1975_Definition_ellipsoid,	5017)
ValuePair(VertCS_Everest_1830_Modified_ellipsoid,	5018)
ValuePair(VertCS_GRS_1980_ellipsoid,	5019)
ValuePair(VertCS_Helmert_1906_ellipsoid,	5020)
ValuePair(VertCS_INS_ellipsoid,	5021)
ValuePair(VertCS_International_1924_ellipsoid,	5022)
ValuePair(VertCS_International_1967_ellipsoid,	5023)
ValuePair(VertCS_Krassowsky_1940_ellipsoid,	5024)
ValuePair(VertCS_NWL_9D_ellipsoid,	5025)
ValuePair(VertCS_NWL_10D_ellipsoid,	5026)
ValuePair(VertCS_Plessis_1817_ellipsoid,	5027)
ValuePair(VertCS_Struve_1860_ellipsoid,	5028)
ValuePair(VertCS_War_Office_ellipsoid,	5029)
ValuePair(VertCS_WGS_84_ellipsoid,	5030)
ValuePair(VertCS_GEM_10C_ellipsoid,	5031)
ValuePair(VertCS_OSU86F_ellipsoid,	5032)
ValuePair(VertCS_OSU91A_ellipsoid,	5033)
/*
 *  Other established Vertical CS
 */
ValuePair(VertCS_Newlyn,	5101)
ValuePair(VertCS_North_American_Vertical_Datum_1929,	5102)
ValuePair(VertCS_North_American_Vertical_Datum_1988,	5103)
ValuePair(VertCS_Yellow_Sea_1956,	5104)
ValuePair(VertCS_Baltic_Sea,	5105)
ValuePair(VertCS_Caspian_Sea,	5106)
/* end of list */