The tag is present in Lintian version 2.104.234. That is the most recent version we know about.
Packages must not build-depend on metapackages.
Metapackages such as xorg, xorg-dev, x-window-system, x-window-system-dev and x-window-system-core exist only for the benefit of users and should not be used in package build dependencies.
Refer to https://wiki.debian.org/Lintian/Tags/depends-on-metapackage for details.