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/usr/share/xindy/rules/isolatin1-exchange.xdy is in xindy-rules 2.4-1.3.

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The actual contents of the file can be viewed below.

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;; isolatin1-exchange.xdy		Roger Kehr	 14 Jan 98
;;----------------------------------------------------------------------

;; This style maps swap uppercase with lowercase letters of the ISO
;; Latin1 alphabet in the range 160-255. These rules do not :again to
;; prevent looping.

(define-rule-set "isolatin1-exchange"

  :rules (("À" "à" :string)
	  ("Á" "á" :string)
	  ("Â" "â" :string)
	  ("Ã" "ã" :string)
	  ("Ä" "ä" :string)
	  ("Å" "å" :string)
	  ("Æ" "æ" :string)

	  ("Ç" "ç" :string)

	  ("È" "è" :string)
	  ("É" "é" :string)
	  ("Ê" "ê" :string)
	  ("Ë" "ë" :string)

	  ("Ì" "ì" :string)
	  ("Í" "í" :string)
	  ("Î" "î" :string)
	  ("Ï" "ï" :string)

	  ("Ð" "ð" :string)
	  ("Ñ" "ñ" :string)

	  ("Ò" "ò" :string)
	  ("Ó" "ó" :string)
	  ("Ô" "ô" :string)
	  ("Õ" "õ" :string)
	  ("Ö" "ö" :string)
	  ("Ø" "ø" :string)

	  ("Ù" "ù" :string)
	  ("Ú" "ú" :string)
	  ("Û" "û" :string)
	  ("Ü" "ü" :string)

	  ("Ý" "ý" :string)
	  ("Þ" "þ" :string)


	  ("à" "À" :string)
	  ("á" "Á" :string)
	  ("â" "Â" :string)
	  ("ã" "Ã" :string)
	  ("ä" "Ä" :string)
	  ("å" "Å" :string)
	  ("æ" "Æ" :string)

	  ("ç" "Ç" :string)

	  ("è" "È" :string)
	  ("é" "É" :string)
	  ("ê" "Ê" :string)
	  ("ë" "Ë" :string)

	  ("ì" "Ì" :string)
	  ("í" "Í" :string)
	  ("î" "Î" :string)
	  ("ï" "Ï" :string)

	  ("ð" "Ð" :string)
	  ("ñ" "Ñ" :string)

	  ("ò" "Ò" :string)
	  ("ó" "Ó" :string)
	  ("ô" "Ô" :string)
	  ("õ" "Õ" :string)
	  ("ö" "Ö" :string)
	  ("ø" "Ø" :string)

	  ("ù" "Ù" :string)
	  ("ú" "Ú" :string)
	  ("û" "Û" :string)
	  ("ü" "Ü" :string)

	  ("ý" "Ý" :string)
	  ("þ" "Þ" :string)
	  ))

;; End