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/usr/share/vim/vim80/syntax/sysctl.vim is in vim-runtime 2:8.0.1453-1ubuntu1.

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

The actual contents of the file can be viewed below.

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" Vim syntax file
" Language:             sysctl.conf(5) configuration file
" Previous Maintainer:  Nikolai Weibull <now@bitwi.se>
" Latest Revision:      2011-05-02

if exists("b:current_syntax")
  finish
endif

let s:cpo_save = &cpo
set cpo&vim

syn match   sysctlBegin   display '^'
                          \ nextgroup=sysctlToken,sysctlComment skipwhite

syn match   sysctlToken   contained display '[^=]\+'
                          \ nextgroup=sysctlTokenEq skipwhite

syn match   sysctlTokenEq contained display '=' nextgroup=sysctlValue skipwhite

syn region  sysctlValue   contained display oneline
                          \ matchgroup=sysctlValue start='\S'
                          \ matchgroup=Normal end='\s*$'

syn keyword sysctlTodo    contained TODO FIXME XXX NOTE

syn region  sysctlComment display oneline start='^\s*[#;]' end='$'
                          \ contains=sysctlTodo,@Spell

hi def link sysctlTodo    Todo
hi def link sysctlComment Comment
hi def link sysctlToken   Identifier
hi def link sysctlTokenEq Operator
hi def link sysctlValue   String

let b:current_syntax = "sysctl"

let &cpo = s:cpo_save
unlet s:cpo_save