My apologies...I was referring to the AnyKernel3-master.zip from your github repo. Did not see the other zip you attached.
So in the zip fk-r22-SAR
init.fk.rc & init.performance_profiles.rc will be overwritten as they exist but init.special_power.sh will be created. Am I correct ?
Nope. Per the Magisk documentation any .rc in overlay.d becomes appended to the live init.rc during boot (later hidden), and anything in overlay.d/sbin will be created. Anything at any other path will only replace if the file is already in the root when booted.