This file is indexed.

/usr/lib/systemd/user/update-notifier-release.service is in update-notifier 3.192.

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=Notification regarding a new release of Ubuntu
PartOf=graphical-session.target

[Service]
ExecStart=/usr/lib/ubuntu-release-upgrader/check-new-release-gtk
Type=oneshot