This file is indexed.

/usr/bin/sgml2latex is in linuxdoc-tools 0.9.72-4.

This file is owned by root:root, with mode 0o755.

The actual contents of the file can be viewed below.

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#!/bin/sh

if which latex > /dev/null 2>&1; then
    exec /usr/bin/linuxdoc --backend=latex "$@"
else
    echo "Please install latex to use LinuxDoc DTD SGML LaTeX/PS/PDF Conversion"
    exit 1
fi