This file is indexed.

/etc/bash_completion.d/desktop-file-validate is in desktop-file-utils 0.20-0ubuntu2.

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

The actual contents of the file can be viewed below.

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# desktop-file-validate(1) completion
# put this file in /etc/bash_completion.d/
# siggi.gevatter@ubuntu.cat

have desktop-file-validate &&
_desktop_file_validate()
{
	COMPRELY=()
	cur=${COMP_WORDS[COMP_CWORD]}
	_filedir '@(desktop)'
}
[ "${have:-}" ] && complete -F _desktop_file_validate $filenames desktop-file-validate