This file is indexed.

/usr/share/bash-completion/completions/wall is in bsdutils 1:2.27.1-6ubuntu3.

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

The actual contents of the file can be viewed below.

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_wall_module()
{
	local cur prev OPTS
	COMPREPLY=()
	cur="${COMP_WORDS[COMP_CWORD]}"
	prev="${COMP_WORDS[COMP_CWORD-1]}"
	case $prev in
		'-t'|'--timeout')
			COMPREPLY=( $(compgen -W "seconds" -- $cur) )
			return 0
			;;
		'-h'|'--help'|'-V'|'--version')
			return 0
			;;
	esac
	case $cur in
		-*)
			OPTS="--nobanner --timeout --version --help"
			COMPREPLY=( $(compgen -W "${OPTS[*]}" -- $cur) )
			return 0
			;;
	esac
	local IFS=$'\n'
	compopt -o filenames
	COMPREPLY=( $(compgen -f -- $cur) )
	return 0
}
complete -F _wall_module wall