This file is indexed.

/etc/sysctl.d/10-magic-sysrq.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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# The magic SysRq key enables certain keyboard combinations to be
# interpreted by the kernel to help with debugging. The kernel will respond
# to these keys regardless of the current running applications.
#
# In general, the magic SysRq key is not needed for the average Ubuntu
# system, and having it enabled by default can lead to security issues on
# the console such as being able to dump memory or to kill arbitrary
# processes including the running screen lock.
#
# Here is the list of possible values:
#   0 - disable sysrq completely
#   1 - enable all functions of sysrq
#  >1 - enable certain functions by adding up the following values:
#          2 - enable control of console logging level
#          4 - enable control of keyboard (SAK, unraw)
#          8 - enable debugging dumps of processes etc.
#         16 - enable sync command
#         32 - enable remount read-only
#         64 - enable signalling of processes (term, kill, oom-kill)
#        128 - allow reboot/poweroff
#        256 - allow nicing of all RT tasks
#
#   For example, to enable both control of console logging level and
#   debugging dumps of processes: kernel.sysrq = 10
#
kernel.sysrq = 176