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

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The actual contents of the file can be viewed below.

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# isql completion by Victor Bogado da Silva Lins <victor@bogado.net>

have isql &&
_isql()
{
    local cur
    _get_comp_words_by_ref cur

    [ -f "$ODBCINI" ] \
        && COMPREPLY=( $( command grep \\["$cur" "$ODBCINI" | tr -d \\[\\] ) )
} &&
complete -F _isql isql

# 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