This file is indexed.

/usr/share/bash-completion/completions/last is in util-linux 2.29.2-1+deb9u1.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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_last_module()
{
	local cur prev OPTS
	COMPREPLY=()
	cur="${COMP_WORDS[COMP_CWORD]}"
	prev="${COMP_WORDS[COMP_CWORD-1]}"
	case $prev in
		'-f')
			local IFS=$'\n'
			compopt -o filenames
			COMPREPLY=( $(compgen -f -- $cur) )
			return 0
			;;
		'-h')
			COMPREPLY=( $(compgen -A hostname -- $cur) )
			return 0
			;;
		'-i')
			COMPREPLY=( $(compgen -W "ipaddr" -- $cur) )
			return 0
			;;
		'-t')
			local TTYS
			TTYS=$(cd /sys/devices/virtual/tty && echo *)
			COMPREPLY=( $(compgen -W "$TTYS" -- $cur) )
			return 0
			;;
	esac
	case $cur in
		-*)
			OPTS="-f -h -i -l -t -y"
			COMPREPLY=( $(compgen -W "${OPTS[*]}" -- $cur) )
			return 0
			;;
	esac
	COMPREPLY=( $(compgen -u -- $cur) )
	return 0
}
complete -F _last_module last