The tag is present in Lintian version 2.108.13. That is the most recent version we know about.
/etc/modprobe.d should use filenames ending in
.conf. modprobe silently ignores all files which do not match
If the file is an example containing only comments, consider installing
it in another location as files in
read each time modprobe is run (which is often at boot time).
Please refer to https://lists.debian.org/debian-devel/2009/03/msg00119.html for details.