This file is indexed.

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

have sshfs &&
_sshfs()
{
    local cur userhost path

    COMPREPLY=()
    _get_comp_words_by_ref -n : cur

    _expand || return 0

    if [[ "$cur" == *:* ]] && type _scp_remote_files &>/dev/null ; then
        _scp_remote_files -d
        # unlike scp and rsync, sshfs works with 1 backslash instead of 3
        COMPREPLY=( "${COMPREPLY[@]//\\\\\\/\\}" )
        return 0
    fi

    [[ "$cur" == */* ]] || _known_hosts_real -c -a "$cur"

    type _scp_local_files &>/dev/null && _scp_local_files -d

    return 0
} &&
complete -F _sshfs -o nospace sshfs

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