All reports of patch-modifying-debian-files for the archive. The extended description of this tag is:
A patch stored in debian/patches/ should never modify files in the debian directory (even when it's only creating new files) because the debian directory is always directly provided by the Debian packaging. And you shouldn't have to modify what you choose to provide in the first place.
If the patch provides a new file (say a manual page), place that file in the upstream directory hierarchy as if it was ready to be submitted.
This tag has not been emitted in any package tested by Lintian.