The real work horse shader looks to be the compute shader near the bottom of the list in this file.
The other shaders which has fragment and vertex code in it is in this file.
One of the first things it does at line 19 is:
#include "GaussianSplatting.hlsl"
Which is a reference to the file in the question.
At line 32 it has:
v2f vert (uint vtxID : SV_VertexID, uint instID : SV_InstanceID)
and then at line 58
half4 frag (v2f i) : SV_Target
The file: https://github.com/aras-p/UnityGaussianSplatting/blob/main/package/Shaders/GaussianDebugRenderBoxes.shader and https://github.com/aras-p/UnityGaussianSplatting/blob/main/package/Shaders/GaussianComposite.shader
have similar lines.
It looks like the compute shader is implementing the algorithm and the other shaders are there largely, for showing the results.
Hope this helps.