This file is indexed.

/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.

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# This empty file makes PulseAudio avoid the card.

SectionUseCase."Dummy" {
	File Dummy
	Comment "Dummy"
}