The tag is present in Lintian version 2.104.264. That is the most recent version we know about.
This package ships the specified file under
in this directory are copied into new user accounts by
/etc/skel should be empty as possible as there is no
mechanism for ensuring files are copied into the accounts of existing
users when the package is installed.
Please remove the installation of this file, ensuring this package can automatically create them or can otherwise function without them.
Refer to Debian Policy Manual section 10.7.5 for details.