This file is indexed.

/usr/share/bash-completion/completions/fdformat is in util-linux 2.31.1-0.4ubuntu3.

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

The actual contents of the file can be viewed below.

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_fdformat_module()
{
	local cur prev OPTS
	COMPREPLY=()
	cur="${COMP_WORDS[COMP_CWORD]}"
	prev="${COMP_WORDS[COMP_CWORD-1]}"
	case $prev in
		'-f'|'--from'|'-t'|'--to'|'-r'|'--repair')
			COMPREPLY=( $(compgen -W "track_num" -- $cur) )
			return 0
			;;
		'-h'|'--help'|'-V'|'--version')
			return 0
			;;
	esac
	DEVS=$(for I in echo /dev/fd*; do if [ -e $I ]; then echo $I; fi; done)
	OPTS="
		--from
		--to
		--repair
		--no-verify
		--help
		--version
		$DEVS
	"
	COMPREPLY=( $(compgen -W "${OPTS[*]}" -- $cur) )
	return 0
}
complete -F _fdformat_module fdformat