This file is indexed.

/etc/sane.d/gphoto2.conf is in libsane 1.0.23-3ubuntu3.

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

The actual contents of the file can be viewed below.

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# Interface port where the camera is connected
# This should be one of the values returned by "gphoto2 --list-ports", 
# such # as serial:/dev/ttyS6 or usb:
port=serial:/dev/ttyd1

# Port speed.  This should be one of the values returned by 
# "gphoto2 --abilities"
speed=115200

# Name of camera.  This should be one of the values returned by 
# "gphoto2 --list-cameras"
camera=Kodak DC240

# Prints some extra information during the init phase.  
dumpinquiry

# The resolution should be the maximum resolution supported by the 
# camera.  It's not really used for much, since the actual size will be
# reported by the camera when the download starts.  But it may be useful
# for the frontend to have a clue prior to the download.  (e.g. it 
# may want to create an image window, or report the maximum file size.
# Width x Height.
resolution=1280x960

# Thumbnail resolutions - ditto
thumb_resolution=160x120

# top-level (fixed) folder directory in camera.  Backend assumes
# that there is one variable directory under this (e.g. 100DC240)
# which will be read from the camera, and all the images in the 
# camera are under that. 
topfolder=/DCIM