This file is indexed.

/usr/share/bash-completion/completions/mkfs.bfs is in util-linux 2.27.1-6ubuntu3.

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

The actual contents of the file can be viewed below.

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_mkfs.bfs_module()
{
	local cur prev OPTS
	COMPREPLY=()
	cur="${COMP_WORDS[COMP_CWORD]}"
	prev="${COMP_WORDS[COMP_CWORD-1]}"
	case $prev in
		'-N'|'--inodes')
			COMPREPLY=( $(compgen -W "number" -- $cur) )
			return 0
			;;
		'-V'|'--vname'|'-F'|'--fname')
			COMPREPLY=( $(compgen -W "name" -- $cur) )
			return 0
			;;
		'-h'|'--help'|'--version')
			return 0
			;;
	esac
	case $cur in
		-*)
			OPTS='--inodes --vname --fname --verbose --help --version'
			COMPREPLY=( $(compgen -W "${OPTS[*]}" -- $cur) )
			return 0
			;;
	esac
	COMPREPLY=( $(compgen -W "$(lsblk -pnro name) /path/to/file" -- $cur) )
	return 0
}
complete -F _mkfs.bfs_module mkfs.bfs