The tag is present in Lintian version 2.104.328. That is the most recent version we know about.
debian/not-installed lists a path that may
cause unexpected build failures. The path is too specific.
A common problem are entries starting with
usr/lib/x86_64-linux-gnu. The sources will build fine
amd64 but not on other architectures, because the
paths to do exist.
Please consider using an asterisk, which will work fine.