This file is indexed.

/usr/share/sddm/themes/debian-maui/theme.conf is in sddm-theme-debian-maui 0.17.0-1ubuntu7.

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

The actual contents of the file can be viewed below.

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[General]
background=/usr/share/desktop-base/active-theme/login/background-nologo.svg