This file is indexed.

/usr/share/ghostscript/9.26/Resource/Encoding/NotDefEncoding is in libgs9-common 9.26a~dfsg-0+deb9u1.

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

The actual contents of the file can be viewed below.

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% Copyright (C) 2001-2018 Artifex Software, Inc.
% All Rights Reserved.
%
% This software is provided AS-IS with no warranty, either express or
% implied.
%
% This software is distributed under license and may not be copied,
% modified or distributed except as expressly authorized under the terms
% of the license contained in the file LICENSE in this distribution.
%
% Refer to licensing information at http://www.artifex.com or contact
% Artifex Software, Inc.,  1305 Grant Avenue - Suite 200, Novato,
% CA 94945, U.S.A., +1(415)492-9861, for further information.
%

% Define the Notdef encoding vector.
/NotDefEncoding 256 array
0 1 255 {1 index exch /.notdef put } for
readonly /Encoding defineresource pop
%EOF