/usr/lib/pkgconfig/xorg-wacom.pc is in xserver-xorg-input-wacom 1:0.23.0-0ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 | sdkdir=/usr/include/xorg
Name: xorg-wacom
Description: X.Org Wacom Tablet driver.
Version: 0.23.0
Cflags: -I${sdkdir}
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