This file is indexed.

/lib/systemd/system/dev-mqueue.mount is in systemd 215-17+deb8u7.

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

The actual contents of the file can be viewed below.

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#  This file is part of systemd.
#
#  systemd is free software; you can redistribute it and/or modify it
#  under the terms of the GNU Lesser General Public License as published by
#  the Free Software Foundation; either version 2.1 of the License, or
#  (at your option) any later version.

[Unit]
Description=POSIX Message Queue File System
Documentation=man:mq_overview(7)
Documentation=http://www.freedesktop.org/wiki/Software/systemd/APIFileSystems
DefaultDependencies=no
Before=sysinit.target
ConditionPathExists=/proc/sys/fs/mqueue

[Mount]
What=mqueue
Where=/dev/mqueue
Type=mqueue