/usr/share/texmf-texlive/makeindex/mkind-german/wb.ist is in texlive-lang-german 2009-3.
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The actual contents of the file can be viewed below.
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%
% This file is part of
% MakeIndex - A formatter and format independent index processor
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% Author: Gabor Herr
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%
% $Log: wb.ist,v $
% Revision 1.1 1991/12/13 16:46:04 schrod
% Initial revision
%
% Revision 1.1 1991/08/26 17:49:44 herr
% Initial revision
%
%
% german sort rules for TeX and LaTeX (Woerterbuchsortierung)
% sort rules for TeX-style umlaut-macros
sort_rule "\\\"A" "a"
sort_rule "\\\"a" "a"
sort_rule "\\\"O" "o"
sort_rule "\\\"o" "o"
sort_rule "\\\"U" "u"
sort_rule "\\\"u" "u"
sort_rule "\\ss({})?" "ss"
% sort rules for german LaTeX-style umlaut-macros
sort_rule "\"A" "a"
sort_rule "\"a" "a"
sort_rule "\"O" "o"
sort_rule "\"o" "o"
sort_rule "\"U" "u"
sort_rule "\"u" "u"
sort_rule "\"s" "ss"
% define merge rules:
include "german/umlaut.ist" % don't remove umlaut-macros
include "tex.ist" % handle TeX and
include "latex.ist" % LaTeX stuff
% define sort rules
include "german/digit.ist" % sort rules for digits
include "german/special.ist" % sort rules for special characters
include "icase.ist" % we sort case insensitive
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