This is the output of the gsettings query:
$ gsettings list-recursively | grep -i -e "tracker.*ignored-dir" -e "tracker.*index-.*dir"
org.freedesktop.Tracker3.Miner.Files index-single-directories ['$HOME', '&DOWNLOAD']
org.freedesktop.Tracker3.Miner.Files index-recursive-directories ['&DOCUMENTS', '&MUSIC', '&PICTURES', '&VIDEOS', '/home/deca/University']
org.freedesktop.Tracker3.Miner.Files ignored-directories ['po', 'CVS', 'core-dumps', 'lost+found']
org.freedesktop.Tracker3.Miner.Files ignored-directories-with-content ['.trackerignore', '.git', '.hg', '.nomedia']
org.freedesktop.Tracker.Miner.Files index-single-directories ['$HOME', '&DOWNLOAD']
org.freedesktop.Tracker.Miner.Files ignored-directories ['po', 'CVS', 'core-dumps', 'lost+found']
org.freedesktop.Tracker.Miner.Files index-recursive-directories ['&DOCUMENTS', '&MUSIC', '&PICTURES', '&VIDEOS', '/home/deca/University']
org.freedesktop.Tracker.Miner.Files ignored-directories-with-content ['.trackerignore', '.git', '.hg', '.nomedia']
This is what strace shows for tracker-miner-fs-3 (many of those in a short time, file name “redacted” by me):
statx(AT_FDCWD, "$FILENAME", AT_STATX_SYNC_AS_STAT|AT_SYMLINK_NOFOLLOW|AT_NO_AUTOMOUNT, STATX_ALL, {stx_mask=STATX_ALL|STATX_MNT_ID, stx_attributes=0, stx_mode=S_IFREG|0664, stx_size=40629933, ...}) = 0
This does indeed look like tracker is indexing the Downloads folder, despite the GNOME Settings GUI showing that this is turned off:
Turning this setting for Downloads folder on and off again has no effect on the gsettings values. Looks like the tracker / tracker 3 / gnome-settings-center don’t talk to each other anymore 