/usr/share/fish/completions/expand.fish is in fish-common 2.4.0-1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 | complete -c expand -s i -l initial -d 'do not convert tabs after non blanks'
complete -c expand -s t -l tabs -x -d 'have tabs NUMBER characters apart, not 8'
complete -c expand -s t -l tabs -x -d 'use comma separated list of explicit tab positions'
complete -c expand -l help -d 'display this help and exit'
complete -c expand -l version -d 'output version information and exit'
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