This file is indexed.

/usr/lib/systemd/user/dirmngr.service is in dirmngr 2.2.4-1ubuntu1.

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

The actual contents of the file can be viewed below.

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[Unit]
Description=GnuPG network certificate management daemon
Documentation=man:dirmngr(8)
Requires=dirmngr.socket

[Service]
ExecStart=/usr/bin/dirmngr --supervised --honor-http-proxy
ExecReload=/usr/bin/gpgconf --reload dirmngr