/usr/share/games/searchandrescue/music.ini is in searchandrescue-data 1.3.0-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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#
# Introduction
# ------------
#
# Contains a list relating music files to special id codes used by the 
# program to know which music file to play, by matching the code with an
# entry found in this file and taking the file name referenced in the 
# entry to an actual music file.
#
#
# Notes
# -----
#
# Below is table of id codes and their verbose description
#
#	ID	Description
#
#	0	Default/splash music
#
#	10	Menus (repeating)
#	50	Loading simulation (repeating)
#	60	Mission failed
#	61	Mission success
#
#	100	Simulation on ground (repeating)
#	101	Simulation on ground entering
#	110	Simulation in flight day time (repeating)
#	111	Simulation in flight day time  entering
#	120	Simulation in flight night time (repeating)
#	121	Simulation in flight night time entering
#	150	Simulation rescuing (repeating)
#	151	Simulation rescuing entering
#
# The ones labeled `(repeating)' in their description mean that the music
# is intended to be repeating. If it is not labeled as such then it is
# intended to be placed once. Some may be labeled as `entering', this
# means the song is played once and then their counterpart is placed after
# wards (their counterpart is usually a repeating song).
#
# First entry is the default, it should also be the splash (id 0).
MusicAdd = 0
	MusicFileName	= music/splash01.wav
	MusicFlags	= fade_in
# Menus - Played while in the menus system.
MusicAdd = 10
	MusicFileName	= music/menus01.wav
	MusicFlags	= repeating
# Into Simulation - Played when loading simulation.
MusicAdd = 50
	MusicFileName	= music/into_simulation01.wav
	MusicFlags	= repeating
# Mission Failed - Played in the menus system when a mission has failed.
MusicAdd = 60
	MusicFileName	= music/mission_failed01.wav
# Mission Success - Played in the menus system when a mission has succeeded.
MusicAdd = 61
	MusicFileName	= music/mission_success01.wav
# Following music is played during simulation.
# On Ground - Played when on ground.
MusicAdd = 100
	MusicFileName	= music/on_ground01.wav
	MusicFlags	= repeating
# On Ground Enter - Played once when just landed.
#MusicAdd = 101
#	MusicFileName	= music/on_ground_enter01.mid
# In Flight - Played when in normal flight during day.
MusicAdd = 110
	MusicFileName	= music/in_flight01.wav
	MusicFlags	= repeating
# In Flight Enter - Played when just entering normal flight during day.
#MusicAdd = 111
#	MusicFileName	= music/in_flight_enter01.mid
# In Flight - Played when in normal flight during night.
MusicAdd = 120
	MusicFileName	= music/in_flight01.wav
	MusicFlags	= repeating
# In Flight Enter - Played when just entering normal flight during night.
#MusicAdd = 121
#	MusicFileName	= music/in_flight_enter01.mid
# In Flight Rescue - Played when hoist is out.
MusicAdd = 150
	MusicFileName	= music/in_flight_action01.wav
	MusicFlags	= repeating
# In Flight Rescue - Played once when hoist has just been put out.
#MusicAdd = 151
#	MusicFileName	= music/in_flight_action_enter01.mid
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