This file is indexed.

/usr/share/tracker-miners/extract-rules/10-mp3.rule is in tracker-extract 2.0.4-1.

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

The actual contents of the file can be viewed below.

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[ExtractorRule]
ModulePath=libextract-mp3.so
MimeTypes=audio/mpeg;audio/x-mp3;
FallbackRdfTypes=nmm:MusicPiece;nfo:Audio;