This file is indexed.

/usr/share/themes/Default/xfce-notify-4.0/gtkrc is in xfce4-notifyd 0.2.4-3ubuntu1.

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

The actual contents of the file can be viewed below.

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# this is deliberately empty: this theme will use whatever default colors
# are in your main gtk theme