/usr/share/gocode/src/gopkg.in/ini.v1/testdata/UTF-16-BE-BOM.ini is in golang-gopkg-ini.v1-dev 1.32.0-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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[author] E-MAIL = u@gogs.io