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/etc/bash_completion.d/lsof 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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# lsof(8) completion

have lsof &&
_lsof()
{
    COMPREPLY=()
    local cur prev
    _get_comp_words_by_ref cur prev

    case $prev in
        -'?'|-h|+c|-c|-d|-F|-i|+r|-r|-s|-S|-T)
            return 0
            ;;
        -A|-k|-m|+m|-o)
            _filedir
            return 0
            ;;
        +d|+D)
            _filedir -d
            return 0
            ;;
        -D)
            COMPREPLY=( $( compgen -W '? b i r u' -- "$cur" ) )
            return 0
            ;;
        -f)
            COMPREPLY=( $( compgen -W 'c f g G n' -- "$cur" ) )
            return 0
            ;;
        -g)
            # TODO: handle ^foo exclusions, comma separated lists
            _pgids
            return 0
            ;;
        -p)
            # TODO: handle ^foo exclusions, comma separated lists
            _pids
            return 0
            ;;
        -u)
            # TODO: handle ^foo exclusions, comma separated lists
            COMPREPLY=( $( compgen -u -- "$cur" ) )
            return 0
            ;;
    esac

    if [[ "$cur" == [-+]* ]]; then
        COMPREPLY=( $( compgen -W '-h -a -A -b -c +c -C +d -d +D -D +f -f -F -g
            -i -k -l +L -L +m -m +M -M -n -N -o -O -p -P +r -r -R -s -S -T -t
            -u -U -v -V +w -w -x -X -z -Z' -- "$cur" ) )
        return 0
    fi

    _filedir
} &&
complete -F _lsof lsof

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