/usr/include/ is in qmf-dev 1.0.7~2011w23.2-2.1.
This file is owned by root:root, with mode 0o755.
..
/usr/include/qmfclient/
/usr/include/qmfmessageserver/
/usr/include/qmfmessageserver/qmailstoreaccountfilter.h
/usr/include/qmfmessageserver/qmailserviceconfiguration.h
/usr/include/qmfmessageserver/qmailauthenticator.h
/usr/include/qmfmessageserver/qmailmessageservice.h
/usr/include/qmfmessageserver/qmailmessagebuffer.h
/usr/include/qmfmessageserver/qmailheartbeattimer.h
/usr/include/qmfmessageserver/qmailtransport.h
/usr/include/qmfmessageserver/qmailmessageclassifier.h
/usr/include/qmfclient/qmailmessagefwd.h
/usr/include/qmfclient/qmailid.h
/usr/include/qmfclient/qmailmessageset.h
/usr/include/qmfclient/qmailaccountsortkey.h
/usr/include/qmfclient/qmailaccountlistmodel.h
/usr/include/qmfclient/qmailthread.h
/usr/include/qmfclient/qmailfolderkey.h
/usr/include/qmfclient/qmailmessagelistmodel.h
/usr/include/qmfclient/qmailaction.h
/usr/include/qmfclient/qmailkeyargument.h
/usr/include/qmfclient/qmailfolderfwd.h
/usr/include/qmfclient/qmailstore.h
/usr/include/qmfclient/qmailmessage.h
/usr/include/qmfclient/qmailfoldersortkey.h
/usr/include/qmfclient/qmailaccountconfiguration.h
/usr/include/qmfclient/qmailmessageremovalrecord.h
/usr/include/qmfclient/qmaillog.h
/usr/include/qmfclient/qmailpluginmanager.h
/usr/include/qmfclient/qmailaddress.h
/usr/include/qmfclient/qmailmessagekey.h
/usr/include/qmfclient/qmailcodec.h
/usr/include/qmfclient/qmailnamespace.h
/usr/include/qmfclient/qmaildisconnected.h
/usr/include/qmfclient/qlogsystem.h
/usr/include/qmfclient/qmailmessagemodelbase.h
/usr/include/qmfclient/qmaildatacomparator.h
/usr/include/qmfclient/qmailaccountkey.h
/usr/include/qmfclient/qmailmessagethreadedmodel.h
/usr/include/qmfclient/qmailaccount.h
/usr/include/qmfclient/qloggers.h
/usr/include/qmfclient/qprivateimplementationdef.h
/usr/include/qmfclient/qmailthreadkey.h
/usr/include/qmfclient/qmailtimestamp.h
/usr/include/qmfclient/qmailmessageserver.h
/usr/include/qmfclient/qmailserviceaction.h
/usr/include/qmfclient/qmailipc.h
/usr/include/qmfclient/qmailfolder.h
/usr/include/qmfclient/qmailmessagesortkey.h
/usr/include/qmfclient/qmailcontentmanager.h
/usr/include/qmfclient/qmailglobal.h
/usr/include/qmfclient/qprivateimplementation.h
/usr/include/qmfclient/qmailthreadsortkey.h
/usr/include/qmfclient/qmailsortkeyargument.h