/usr/share/sdformat/1.4/audio_sink.sdf is in sdformat-sdf 2.0.0-6.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | <!-- Audio Sink -->
<element name="audio_sink" required="*">
<description>An audio sink.</description>
</element>
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