This file is indexed.

/etc/sysctl.d/10-link-restrictions.conf is in procps 2:3.3.10-4ubuntu2.4.

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

The actual contents of the file can be viewed below.

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# These settings eliminate an entire class of security vulnerability:
# time-of-check-time-of-use cross-privilege attacks using guessable
# filenames (generally seen as "/tmp file race" vulnerabilities).
fs.protected_hardlinks = 1
fs.protected_symlinks = 1