This file is indexed.

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

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

The actual contents of the file can be viewed below.

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#
# Panasonic / Matsushita scanners

scsi "K.M.E.  " "KV-SS25A        "
scsi "K.M.E.  " "KV-SS55EX       "
scsi "K.M.E.  " "KV-S2025C       "
scsi "K.M.E.  " "KV-S2045C       "
scsi "K.M.E.  " "KV-S2065L       "

# These scanners are untested. 
# If you have one:
#    - check that the vendor/product strings are correct
#    - uncomment the line
#    - test with a frontend (xscanimage, xsane, ...)
#scsi "K.M.E.  " "KV-SS25         "
#scsi "K.M.E.  " "KV-SS25D        "
#scsi "K.M.E.  " "KV-SS50         "
#scsi "K.M.E.  " "KV-SS55         "
#scsi "K.M.E.  " "KV-SS50EX       "
#scsi "K.M.E.  " "KV-SS850        "
#scsi "K.M.E.  " "KV-SS855        "

/dev/scanner