All reports of debian-rules-should-not-use-pwd for the archive. The extended description of this tag is:
The debian/rules file for this package appears to use the variable $(PWD) to refer to the current directory. This variable is not set by GNU make and therefore will have whatever value it has in the environment, which may not be the actual current directory. Some ways of building Debian packages (such as through sudo) will clear the PWD environment variable.
Instead of $(PWD), use $(CURDIR), which is set by GNU make, ignores the environment, and is guaranteed to always be set.
This tag has not been emitted in any package tested by Lintian.