The tag is present in Lintian version 2.104.328. That is the most recent version we know about.
/etc/init.d script depends on a non-virtual
facility that should probably be replaced by a virtual facility. For
example, init scripts should depend on the virtual facility
$network rather than the facility
networking, and the
$named rather than the specific facility
Properly using virtual facilities allows multiple implementations of the same facility and accommodates systems where that specific facility may not be enough to provide everything the script expects.