This file is indexed.

/usr/share/bash-completion/completions/mkfs 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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_mkfs_module()
{
	local cur prev OPTS
	COMPREPLY=()
	cur="${COMP_WORDS[COMP_CWORD]}"
	prev="${COMP_WORDS[COMP_CWORD-1]}"
	case $prev in
		'-t'|'--type')
			FSTYPES=$(for I in /sbin/mkfs.* /usr/sbin/mkfs.*; do if [ -e $I ]; then echo ${I##*mkfs.}; fi; done)
			COMPREPLY=( $(compgen -W "$FSTYPES" -- $cur) )
			return 0
			;;
		'-h'|'--help'|'-V'|'--version')
			return 0
			;;
	esac
	case $cur in
		-*)
			OPTS='--type --verbose --help --version'
			COMPREPLY=( $(compgen -W "${OPTS[*]}" -- $cur) )
			return 0
			;;
	esac
	COMPREPLY=( $(compgen -W "$(lsblk -pnro name) /path/to/file" -- $cur) )
	return 0
}
complete -F _mkfs_module mkfs