This file is indexed.

/usr/lib/kubuntu-l10n/libexec/finddesktopfiles is in pkg-kde-tools 0.15.12ubuntu1.

This file is owned by root:root, with mode 0o755.

The actual contents of the file can be viewed below.

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#!/bin/bash

# Find all desktop file styled translatable files.
# This is somewhat based on KDE's findfiles script (in particular the find call).
#
# http://websvn.kde.org/trunk/l10n-kde4/scripts/findfiles?view=log

if test -z "$1"; then
  echo "call: $0 <filename>"
  exit
fi

filelist=$1

rm -f "$filelist"_* $filelist

: > $filelist

find $dir \( -name \*.directory -o -name \*.desktop -o -name \*.desktop.cmake -o -name \*.kimap -o -name \*.themerc -o -name \*.kcsrc -o -name \*.setdlg -o -name index.theme -o -name \*.notifyrc -o -name \*.protocol -o -name \*.profile -o -name \*.actions \) -a \( -type f -o -type l \) >> $filelist

sort -o $filelist -u $filelist