The tag is present in Lintian version 2.109.3. That is the most recent version we know about.
The specified condition must be satisfied to run the
Please add a suitable prerequisite to
Build-Depends (and not
Build-Depends-Indep) even if no architecture-dependent packages
are being built.
The condition you see in the context is not a recommendation on what to add. If
you see a list, more than likely only one member is needed to make this tag go
away. You probably also do not need the
:any multiarch acceptor,
if you see one.
Please refer to Debian Policy Manual section 7.7 for details.