The tag is present in Lintian version 2.108.13. That is the most recent version we know about.
The following file is autogenerated by Microsoft Visual C++.
They are usually provided for the convenience of users. These files usually just take up space in the tarball and are of no use in Debian.
Check if upstream also provides source-only tarballs that you can use as the upstream distribution instead. If not, you may want to ask upstream to provide source-only tarballs.