The tag is present in Lintian version 2.104.328. That is the most recent version we know about.
/etc/init.d script indicates it provides one or
more facilities, but none of the provided facilities match the name of
the init script. In certain cases, it may be necessary to not follow
that convention, but normally init scripts should always provide a
facility matching the name of the init script.
Please refer to https://wiki.debian.org/LSBInitScripts for details.