This file is indexed.

/usr/lib/systemd/user/sound.target is in systemd 237-3ubuntu10.

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

The actual contents of the file can be viewed below.

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#  SPDX-License-Identifier: LGPL-2.1+
#
#  This file is part of systemd.
#
#  systemd is free software; you can redistribute it and/or modify it
#  under the terms of the GNU Lesser General Public License as published by
#  the Free Software Foundation; either version 2.1 of the License, or
#  (at your option) any later version.

[Unit]
Description=Sound Card
Documentation=man:systemd.special(7)
StopWhenUnneeded=yes