This file is indexed.

/etc/bash_completion.d/cowsay is in bash-completion 1:1.3-1ubuntu8.

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

The actual contents of the file can be viewed below.

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# bash completion for cowsay

have cowsay &&
_cowsay()
{
    local cur prev

    COMPREPLY=()
    _get_comp_words_by_ref cur prev

    case $prev in
        -f)
            COMPREPLY=( $( compgen -W '$( cowsay -l | tail -n +2)' -- "$cur" ) )
            return 0
            ;;
    esac

    # relevant options completion
    COMPREPLY=( $( compgen -W '-b -d -g -p -s -t -w -y -e -f -h -l -n -T -W' \
        -- "$cur" ) )

} &&
complete -F _cowsay -o default cowsay cowthink

# Local variables:
# mode: shell-script
# sh-basic-offset: 4
# sh-indent-comment: t
# indent-tabs-mode: nil
# End:
# ex: ts=4 sw=4 et filetype=sh