/usr/include/wine/windows/ddk/ is in wine1.4-dev 1.4-0ubuntu4.
This file is owned by root:root, with mode 0o755.
..
/usr/include/wine/windows/ddk/compstui.h
/usr/include/wine/windows/ddk/hidsdi.h
/usr/include/wine/windows/ddk/imm.h
/usr/include/wine/windows/ddk/mountmgr.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/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/wdm.h
/usr/include/wine/windows/ddk/winddiui.h
/usr/include/wine/windows/ddk/winsplp.h