This file is indexed.

/etc/gtk-3.0/settings.ini is in libgtk-3-0 3.4.2-0ubuntu0.9.

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

The actual contents of the file can be viewed below.

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[Settings]
gtk-theme-name = Ambiance
gtk-icon-theme-name = ubuntu-mono-dark
gtk-fallback-icon-theme = gnome
gtk-sound-theme-name = ubuntu
gtk-icon-sizes = panel-menu-bar=24,24