This file is indexed.

/usr/share/xfce4/helpers/w3m.desktop is in libexo-helpers 0.10.2-3ubuntu1.

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]
Version=1.0
Icon=w3m
Type=X-XFCE-Helper
Name=W3M Text Browser
Name[be]=Тэкставы гартач W3M
Name[da]=W3M Text Browser
Name[zh_TW]=W3M 文字瀏覽器
StartupNotify=false
X-XFCE-Binaries=w3m;
X-XFCE-Category=WebBrowser
X-XFCE-Commands=exo-open --launch TerminalEmulator %B;
X-XFCE-CommandsWithParameter=exo-open --launch TerminalEmulator %B %s;