This file is indexed.

/usr/share/bash-completion/completions/pivot_root 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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_pivot_root_module()
{
	local cur prev
	COMPREPLY=()
	cur="${COMP_WORDS[COMP_CWORD]}"
	prev="${COMP_WORDS[COMP_CWORD-1]}"
	case $prev in
		'-h'|'--help'|'-V'|'--version')
			return 0
			;;
	esac
	case $COMP_CWORD in
		1|2)
			local IFS=$'\n'
			compopt -o filenames
			COMPREPLY=( $(compgen -o dirnames -- ${cur:-"/"}) )
			;;
	esac
	return 0
}
complete -F _pivot_root_module pivot_root