This file is indexed.

/etc/bash_completion.d/sysctl 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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# bash completion for sysctl

have sysctl &&
_sysctl()
{
    local cur

    COMPREPLY=()
    _get_comp_words_by_ref cur

    COMPREPLY=( $( compgen -W \
        "$( PATH="$PATH:/sbin" sysctl -N -a 2>/dev/null )" -- "$cur" ) )

    return 0
} &&
complete -F _sysctl sysctl

# 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