This file is indexed.

/usr/include/newlib/sys/dirent.h is in libnewlib-dev 2.4.0.20160527-3.

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

The actual contents of the file can be viewed below.

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/* <dirent.h> includes <sys/dirent.h>, which is this file.  On a
   system which supports <dirent.h>, this file is overridden by
   dirent.h in the libc/sys/.../sys directory.  On a system which does
   not support <dirent.h>, we will get this file which uses #error to force
   an error.  */

#ifdef __cplusplus
extern "C" {
#endif
#error "<dirent.h> not supported"
#ifdef __cplusplus
}
#endif