This file is indexed.

/etc/xdg/autostart/user-dirs-update-gtk.desktop is in xdg-user-dirs-gtk 0.10-1ubuntu1.

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

The actual contents of the file can be viewed below.

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[Desktop Entry]
Encoding=UTF-8
Exec=xdg-user-dirs-gtk-update
Name=User folders update
Comment=Update common folders names to match current locale
Terminal=false
OnlyShowIn=GNOME;LXDE;Unity;
Type=Application
StartupNotify=false
X-KDE-autostart-after=panel
NoDisplay=true
X-Ubuntu-Gettext-Domain=xdg-user-dirs-gtk