This file is indexed.

/etc/apt/apt.conf.d/80debtags is in debtags 2.1.5.

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

The actual contents of the file can be viewed below.

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// Update the package tags database from new index files
APT::Update::Post-Invoke { "[ ! -x /usr/bin/debtags ] || debtags update || true"; };