This icon is from the category of symbols used in / for buttons. It seems intuitive to me that if I click on the "filter list" icon in your example, the filters are displayed, because, without filters, the action can't be completed.
How the filters will look, depends on the number of options, page UI and I think Material Design offer some guidance, but it is not so strict that we need to have clear specs for every icon.
In this case, "Material Design Data Table", the filter is a search field. I didn't expect this filter, but I can't say this is not a good UX.