This file is indexed.

/lib/systemd/system/proc-fs-nfsd.mount is in nfs-common 1:1.2.8-9ubuntu12.

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

The actual contents of the file can be viewed below.

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[Unit]
Description=NFSD configuration filesystem

[Mount]
What=nfsd
Where=/proc/fs/nfsd
Type=nfsd