/usr/include/osgEarthUtil/ is in libosgearth-dev 2.4.0+dfsg-6.
This file is owned by root:root, with mode 0o755.
..
/usr/include/osgEarthUtil/AnnotationEvents
/usr/include/osgEarthUtil/AutoClipPlaneHandler
/usr/include/osgEarthUtil/BrightnessContrastColorFilter
/usr/include/osgEarthUtil/CMYKColorFilter
/usr/include/osgEarthUtil/ChromaKeyColorFilter
/usr/include/osgEarthUtil/ClampCallback
/usr/include/osgEarthUtil/Common
/usr/include/osgEarthUtil/Controls
/usr/include/osgEarthUtil/DataScanner
/usr/include/osgEarthUtil/EarthManipulator
/usr/include/osgEarthUtil/ExampleResources
/usr/include/osgEarthUtil/Export
/usr/include/osgEarthUtil/FeatureManipTool
/usr/include/osgEarthUtil/FeatureQueryTool
/usr/include/osgEarthUtil/Formatter
/usr/include/osgEarthUtil/GLSLColorFilter
/usr/include/osgEarthUtil/GammaColorFilter
/usr/include/osgEarthUtil/GeodeticGraticule
/usr/include/osgEarthUtil/HSLColorFilter
/usr/include/osgEarthUtil/LatLongFormatter
/usr/include/osgEarthUtil/LineOfSight
/usr/include/osgEarthUtil/LinearLineOfSight
/usr/include/osgEarthUtil/MGRSFormatter
/usr/include/osgEarthUtil/MGRSGraticule
/usr/include/osgEarthUtil/MeasureTool
/usr/include/osgEarthUtil/MouseCoordsTool
/usr/include/osgEarthUtil/ObjectLocator
/usr/include/osgEarthUtil/PolyhedralLineOfSight
/usr/include/osgEarthUtil/RGBColorFilter
/usr/include/osgEarthUtil/RadialLineOfSight
/usr/include/osgEarthUtil/ShadowUtils
/usr/include/osgEarthUtil/SkyNode
/usr/include/osgEarthUtil/SpatialData
/usr/include/osgEarthUtil/StarData
/usr/include/osgEarthUtil/TFS
/usr/include/osgEarthUtil/TFSPackager
/usr/include/osgEarthUtil/TMS
/usr/include/osgEarthUtil/TMSBackFiller
/usr/include/osgEarthUtil/TMSPackager
/usr/include/osgEarthUtil/TerrainProfile
/usr/include/osgEarthUtil/UTMGraticule
/usr/include/osgEarthUtil/WFS
/usr/include/osgEarthUtil/WMS