This file is indexed.

/etc/init/rcS.conf is in upstart 1.13.2-0ubuntu21.

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

The actual contents of the file can be viewed below.

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# rcS - System V single-user mode compatibility
#
# This task handles the old System V-style single-user mode, this is
# distinct from the other runlevels since running the rc script would
# be bad.

description	"System V single-user mode compatibility"
author		"Scott James Remnant <scott@netsplit.com>"

start on runlevel S
stop on runlevel [!S]

console owner
exec /sbin/sulogin

post-stop script
    # Don't switch runlevels if we were stopped by an event, since that
    # means we're already switching runlevels
    if [ -n "${UPSTART_STOP_EVENTS}" ]
    then
	exit 0
    fi

    # Switch, passing a magic flag
    start --no-wait rc-sysinit FROM_SINGLE_USER_MODE=y
end script