This file is indexed.

/etc/dpkg-cross/qmake/cross/features/link_xpkgconfig.prf is in dpkg-cross 2.6.13ubuntu1.

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

The actual contents of the file can be viewed below.

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# handle pkg-config files
for(PKGCONFIG_LIB, $$list($$unique(PKGCONFIG))) {
    PKG_CONFIG_LIBDIR=/usr/$$CROSS_GNU_ARCH/lib/pkgconfig
    QMAKE_CXXFLAGS += $$system(PKG_CONFIG_LIBDIR=$$PKG_CONFIG_LIBDIR pkg-config --cflags $$PKGCONFIG_LIB)
    QMAKE_CFLAGS += $$system(PKG_CONFIG_LIBDIR=$$PKG_CONFIG_LIBDIR pkg-config --cflags $$PKGCONFIG_LIB)
    LIBS += $$system(PKG_CONFIG_LIBDIR=$$PKG_CONFIG_LIBDIR pkg-config --libs $$PKGCONFIG_LIB)
}