This file is indexed.

/usr/bin/xdg-user-dir is in xdg-user-dirs 0.17-1ubuntu1.

This file is owned by root:root, with mode 0o755.

The actual contents of the file can be viewed below.

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#!/bin/sh

test -f ${XDG_CONFIG_HOME:-~/.config}/user-dirs.dirs && . ${XDG_CONFIG_HOME:-~/.config}/user-dirs.dirs
if [ "x$1" = "xDESKTOP" ]; then
  eval echo \${XDG_${1}_DIR:-$HOME/Desktop}
else
  eval echo \${XDG_${1}_DIR:-$HOME}
fi