This file is indexed.

/etc/bash_completion.d/crontab 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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# crontab(1) completion

have crontab &&
_crontab()
{
    local cur prev
    COMPREPLY=()
    _get_comp_words_by_ref cur prev

    case $prev in
        -u)
            _allowed_users
            return 0
            ;;
    esac

    local i opts=" -u -l -r -e" # leading space at start is significant...
    [ "$(uname -s)" = Linux ] && opts="$opts -i"
    [ -e /etc/selinux ] && opts="$opts -s"
    for (( i=0; i < ${#COMP_WORDS[@]}-1; i++ )); do
        case "${COMP_WORDS[i]}" in
            -l)
                opts=${opts// -l -r -e/}
                opts=${opts// -i/}
                opts=${opts// -s/}
                ;;
            -e)
                opts=${opts// -l -r -e/}
                opts=${opts// -i/}
                ;;
            -r)
                opts=${opts// -l -r -e/}
                ;;
            -u)
                opts=${opts// -u/}
                opts=${opts// -i/}
                ;;
            -i|-s)
                opts=${opts// ${COMP_WORDS[i]}/}
                ;;
        esac
    done

    if [[ "$cur" == -* ]]; then
        COMPREPLY=( $( compgen -W '$opts' -- "$cur" ) )
        return 0
    fi

    # do filenames only if we did not have -l, -r, or -e
    [[ "${COMP_LINE}" == *\ -@(l|r|e)* ]] || _filedir
} &&
complete -F _crontab crontab

# 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