$ paru -Ql needrestart
needrestart /etc/
needrestart /etc/needrestart/
needrestart /etc/needrestart/conf.d/
needrestart /etc/needrestart/conf.d/README.needrestart
needrestart /etc/needrestart/hook.d/
needrestart /etc/needrestart/hook.d/10-dpkg
needrestart /etc/needrestart/hook.d/20-rpm
needrestart /etc/needrestart/hook.d/30-pacman
needrestart /etc/needrestart/hook.d/90-none
needrestart /etc/needrestart/iucode.sh
needrestart /etc/needrestart/needrestart.conf
needrestart /etc/needrestart/notify.conf
needrestart /etc/needrestart/notify.d/
needrestart /etc/needrestart/notify.d/200-write
needrestart /etc/needrestart/notify.d/400-notify-send
needrestart /etc/needrestart/notify.d/600-mail
needrestart /etc/needrestart/notify.d/README.needrestart
needrestart /etc/needrestart/restart.d/
needrestart /etc/needrestart/restart.d/README.needrestart
needrestart /etc/needrestart/restart.d/dbus-broker.service
needrestart /etc/needrestart/restart.d/dbus.service
needrestart /etc/needrestart/restart.d/systemd-manager
needrestart /etc/needrestart/restart.d/systemd-user
needrestart /etc/needrestart/restart.d/sysv-init
needrestart /usr/
needrestart /usr/bin/
needrestart /usr/bin/needrestart
needrestart /usr/lib/
needrestart /usr/lib/needrestart/
needrestart /usr/lib/needrestart/iucode-scan-versions
needrestart /usr/lib/needrestart/notify.d.sh
needrestart /usr/lib/needrestart/vmlinuz-get-version
needrestart /usr/lib/perl5/
needrestart /usr/lib/perl5/5.42/
needrestart /usr/lib/perl5/5.42/core_perl/
needrestart /usr/lib/perl5/5.42/vendor_perl/
needrestart /usr/lib/perl5/5.42/vendor_perl/auto/
needrestart /usr/lib/perl5/5.42/vendor_perl/auto/NeedRestart/
needrestart /usr/share/
needrestart /usr/share/libalpm/
needrestart /usr/share/libalpm/hooks/
needrestart /usr/share/libalpm/hooks/needrestart.hook
needrestart /usr/share/locale/
needrestart /usr/share/locale/cs/
needrestart /usr/share/locale/cs/LC_MESSAGES/
needrestart /usr/share/locale/cs/LC_MESSAGES/needrestart-notify.mo
needrestart /usr/share/locale/cs/LC_MESSAGES/needrestart.mo
needrestart /usr/share/locale/de/
needrestart /usr/share/locale/de/LC_MESSAGES/
needrestart /usr/share/locale/de/LC_MESSAGES/needrestart-notify.mo
needrestart /usr/share/locale/de/LC_MESSAGES/needrestart.mo
needrestart /usr/share/locale/ru/
needrestart /usr/share/locale/ru/LC_MESSAGES/
needrestart /usr/share/locale/ru/LC_MESSAGES/needrestart-notify.mo
needrestart /usr/share/locale/ru/LC_MESSAGES/needrestart.mo
needrestart /usr/share/locale/zh_TW/
needrestart /usr/share/locale/zh_TW/LC_MESSAGES/
needrestart /usr/share/locale/zh_TW/LC_MESSAGES/needrestart-notify.mo
needrestart /usr/share/locale/zh_TW/LC_MESSAGES/needrestart.mo
needrestart /usr/share/perl5/
needrestart /usr/share/perl5/vendor_perl/
needrestart /usr/share/perl5/vendor_perl/NeedRestart.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/
needrestart /usr/share/perl5/vendor_perl/NeedRestart/CONT.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/CONT/
needrestart /usr/share/perl5/vendor_perl/NeedRestart/CONT/LXC.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/CONT/docker.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/CONT/machined.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/CONT/other.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Interp.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Interp/
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Interp/Java.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Interp/Perl.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Interp/Python.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Interp/Ruby.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Kernel.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Kernel/
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Kernel/Linux.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Kernel/kFreeBSD.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Strings.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/UI.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/UI/
needrestart /usr/share/perl5/vendor_perl/NeedRestart/UI/Debconf.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/UI/stdio.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/Utils.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/uCode.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/uCode/
needrestart /usr/share/perl5/vendor_perl/NeedRestart/uCode/AMD.pm
needrestart /usr/share/perl5/vendor_perl/NeedRestart/uCode/Intel.pm
needrestart /usr/share/polkit-1/
needrestart /usr/share/polkit-1/actions/
needrestart /usr/share/polkit-1/actions/net.fiasko-nw.needrestart.policy