This file is indexed.

/usr/share/kf5/kdoctools/customization/kde-include-man.xsl is in kdoctools5 5.44.0-0ubuntu1.

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

The actual contents of the file can be viewed below.

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<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
		version="1.0">

   <xsl:import href="/usr/share/xml/docbook/stylesheet/docbook-xsl/manpages/docbook.xsl"/>

   <xsl:param name="chunker.output.encoding" select="'UTF-8'"/>
   <xsl:output method="text" encoding="UTF-8" indent="no"/>

   <xsl:param name="l10n.xml" select="document('xsl/all-l10n.xml')"/>

</xsl:stylesheet>