This file is indexed.

/lib/systemd/system/sys-kernel-config.mount is in systemd 44-11+deb7u4.

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 file is part of systemd.
#
#  systemd is free software; you can redistribute it and/or modify it
#  under the terms of the GNU General Public License as published by
#  the Free Software Foundation; either version 2 of the License, or
#  (at your option) any later version.

[Unit]
Description=Configuration File System
DefaultDependencies=no
ConditionPathExists=/sys/kernel/config
After=systemd-modules-load.service
Before=sysinit.target

[Mount]
What=configfs
Where=/sys/kernel/config
Type=configfs