/usr/share/alsa/ucm/Manta-SPDIF/Manta-SPDIF.conf is in libasound2-data 1.1.3-5.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 | # This empty file makes PulseAudio avoid the card.
SectionUseCase."Dummy" {
File Dummy
Comment "Dummy"
}
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