Embora você tenha solicitado a localização da lista de materiais, o uso de file
pode até gerar resultados quando essa lista técnica não estiver presente. De man file
:
If a file does not match any of the entries in the magic file, it is examined to see if it seems to be a text file. ASCII, ISO-8859-x, non-ISO 8-bit extended-ASCII character sets (such as those used on Macintosh and IBM PC systems), UTF-8-encoded Unicode, UTF-16-encoded Unicode, and EBCDIC character sets can be distinguished by the different ranges and sequences of bytes that constitute printable text in each set. If a file passes any of these tests, its character set is reported.
Por isso, por exemplo:
find . -type f -exec file --mime {} \; | grep "charset=utf-16"