/usr/src/xtables-addons-1.40/xt_SYSRQ.Kconfig is in xtables-addons-dkms 1.40-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | config NETFILTER_XT_TARGET_SYSRQ
tristate '"SYSRQ" target support'
depends on NETFILTER_XTABLES && NETFILTER_ADVANCED
---help---
The SYSRQ target allows to remotely trigger sysrq on the
local machine over the network. This can be useful when vital
parts of the machine hang and sysrq cannot be triggered
through, for example, the shell.
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