All reports of autotools-pkg-config-macro-not-cross-compilation-safe for the archive. The extended description of this tag is:
The package appears to use AC_PATH_PROG to discover the location of pkg-config(1). This macro fails to select the correct version to support cross-compilation.
A better way would be to use the PKG_PROG_PKG_CONFIG macro from pkg.m4 and then using the $PKG_CONFIG shell variable.
Refer to https://bugs.debian.org/884798 for details.
This tag has not been emitted in any package tested by Lintian.