This file is indexed.

/etc/default/irqbalance is in irqbalance 1.3.0-0.1.

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

The actual contents of the file can be viewed below.

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# irqbalance is a daemon process that distributes interrupts across
# CPUS on SMP systems.  The default is to rebalance once every 10
# seconds.  This is the environment file that is specified to systemd via the 
# EnvironmentFile key in the service unit file (or via whatever method the init
# system you're using has. 
#
# ONESHOT=yes
#    after starting, wait for a minute, then look at the interrupt
#    load and balance it once; after balancing exit and do not change
#    it again.
#IRQBALANCE_ONESHOT=

#
# IRQBALANCE_BANNED_CPUS
#    64 bit bitmask which allows you to indicate which cpu's should
#    be skipped when reblancing irqs.  Cpu numbers which have their 
#    corresponding bits set to one in this mask will not have any
#    irq's assigned to them on rebalance
#
#IRQBALANCE_BANNED_CPUS=

#
# IRQBALANCE_ARGS
#    append any args here to the irqbalance daemon as documented in the man page
#
#IRQBALANCE_ARGS=