This file is indexed.

/usr/share/dpkg/default.mk is in dpkg-dev 1.16.1.2ubuntu7.

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

The actual contents of the file can be viewed below.

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# Include all the Makefiles that define variables that can be useful
# within debian/rules

dpkg_datadir = /usr/share/dpkg
include $(dpkg_datadir)/architecture.mk
include $(dpkg_datadir)/buildflags.mk
include $(dpkg_datadir)/pkg-info.mk
include $(dpkg_datadir)/vendor.mk