This file is indexed.

/usr/include/x86_64-linux-gnu/sys/vfs.h is in libc6-dev 2.27-3ubuntu1.

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

The actual contents of the file can be viewed below.

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/* Other systems declare `struct statfs' et al in <sys/vfs.h>,
   so we have this file to be compatible with programs expecting it.  */

#include <sys/statfs.h>