This file is indexed.

/usr/share/alsa/cards/PC-Speaker.conf is in libasound2-data 1.0.27.2-3ubuntu7.

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

The actual contents of the file can be viewed below.

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#
# Configuration for PC-Speaker driver
#

<confdir:pcm/front.conf>

PC-Speaker.pcm.front.0 {
	@args [ CARD ]
	@args.CARD {
		type string
	}
	type softvol
	slave.pcm {
		type hw
		card $CARD
	}
	control {
		name "Master Playback Volume"
		card $CARD
	}
	min_dB -10.0
	max_dB 20.0
}	

# default with dmix & null
PC-Speaker.pcm.default {
	@args [ CARD ]
	@args.CARD {
		type string
	}
	type asym
	playback.pcm {
		type plug
		slave.pcm {
			type softvol
			control {
				name "Master Playback Volume"
				card $CARD
			}
			min_dB -10.0
			max_dB 20.0
			slave.pcm {
				@func concat
				strings [ "dmix:" $CARD ]
			}
		}
	}
	capture.pcm {
		type null
	}
}