This file is indexed.

/etc/sane.d/epson.conf is in libsane-common 1.0.27-1~experimental3ubuntu2.

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The actual contents of the file can be viewed below.

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# epson.conf
#
# here are some examples for how to configure the EPSON backend
#
# SCSI scanner:
scsi EPSON
# for the GT-6500:
scsi "EPSON SC"
#
# Parallel port scanner:
#pio 0x278
#pio 0x378
#pio 0x3BC
#
# USB scanner:
# There are two different methods of configuring a USB scanner: libusb and the kernel module
# For any system with libusb support (which is pretty much any recent Linux distribution) the
# following line is sufficient. This however assumes that the connected scanner (or to be more
# accurate, it's device ID) is known to the backend. 
usb
# For libusb support for unknown scanners use the following command
# usb <product ID> <device ID>
# e.g.:
# usb 0x4b8 0x110
# And for the scanner module, use the following configuration:
#usb /dev/usbscanner0
#usb /dev/usb/scanner0