This file is indexed.

/etc/oss4/conf/oss_sbpci.conf is in oss4-base 4.2-build2010-5ubuntu2.

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

The actual contents of the file can be viewed below.

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# Open Sound System configuration file
# Remove the '#' in front of the option(s) you like to set.
#
# 
# Set the latency to 32, 64, 96, 128 clocks - some APCI97 devices exhibit 
# garbled audio in some cases and setting the latency to higer values fixes it
# Values: 32, 64, 96, 128 - Default: 64 (or defined by bios)
# 
# 
#apci_latency=0
#
# 
# Enable SPDIF port on SoundBlaster 128D or Sound Blaster Digital-4.1 models
# Values: 1=Enable 0=Disable Default: 0
# 
#apci_spdif=0