/usr/share/fish/completions/poweroff.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 6 7 8 | complete -c poweroff -l help -d "Show help"
complete -c poweroff -l halt -d "Halt the machine"
complete -c poweroff -l poweroff -s p -d "Switch off the machine"
complete -c poweroff -l reboot -d "Reboot the machine"
complete -c poweroff -l force -s f -d "Force immediate halt/power-off/reboot"
complete -c poweroff -l wtmp-only -s w -d "Just write wtmp record"
complete -c poweroff -l no-wtmp -s d -d "Don't write wtmp record"
complete -c poweroff -l no-wall -d "Don't send wall message"
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