The tag is present in Lintian version 2.109.24. That is the most recent version we know about.
The named maintainer script does not appear to contain code
other than comments or boilerplate such as
exit statements, or a
to parse options.
While harmless in most cases, it is not needed. The package may also leave
files behind until purged, and can contribute to rare problems when
dpkg fails because no maintainer scripts are present.
Please do not ship the maintainer script unless it does something useful.