/usr/include/wine/windows/ddk/ is in libwine-dev 1.8.7-2.
This file is owned by root:root, with mode 0o755.
..
/usr/include/wine/windows/ddk/compstui.h
/usr/include/wine/windows/ddk/csq.h
/usr/include/wine/windows/ddk/hidclass.h
/usr/include/wine/windows/ddk/hidpi.h
/usr/include/wine/windows/ddk/hidport.h
/usr/include/wine/windows/ddk/hidsdi.h
/usr/include/wine/windows/ddk/hidtypes.h
/usr/include/wine/windows/ddk/imm.h
/usr/include/wine/windows/ddk/mountmgr.h
/usr/include/wine/windows/ddk/ndis.h
/usr/include/wine/windows/ddk/ntddcdvd.h
/usr/include/wine/windows/ddk/ntddk.h
/usr/include/wine/windows/ddk/ntddser.h
/usr/include/wine/windows/ddk/ntddtape.h
/usr/include/wine/windows/ddk/ntifs.h
/usr/include/wine/windows/ddk/usb.h
/usr/include/wine/windows/ddk/usb100.h
/usr/include/wine/windows/ddk/usb200.h
/usr/include/wine/windows/ddk/usbdlib.h
/usr/include/wine/windows/ddk/usbioctl.h
/usr/include/wine/windows/ddk/usbiodef.h
/usr/include/wine/windows/ddk/wdm.h
/usr/include/wine/windows/ddk/winddiui.h
/usr/include/wine/windows/ddk/winsplp.h