The tag is present in Lintian version 2.104.232. That is the most recent version we know about.
The package declares a build-depends on a build essential package without using a versioned depends. Packages do not have to depend on any package included in build-essential. It is the responsibility of anyone building packages to have all build-essential packages installed. The only reason for an explicit dependency on a package included in build-essential is if a particular version of that package is required, in which case the dependency should include the version.
Refer to Debian Policy Manual section 4.2 for details.