This file is indexed.

/etc/texmf/dvi2dvi/w2n is in dvi2dvi 2.0alpha-10.

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

The actual contents of the file can be viewed below.

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# Watanabe DNP -> NTT DNP (subfont)
#
replfont	jm%j8	dm%j8	8
replfont	jm%j9	dm%j9	9
replfont	jm%j10	dm%j10	10
replfont	jm%j12	dm%j12	12
replfont	jm%j17	dm%j17	17
#
replfont	jb%j8	dg%j8	8
replfont	jb%j9	dg%j9	9
replfont	jb%j10	dg%j10	10
replfont	jb%j12	dg%j12	12
replfont	jb%j17	dg%j17	17