This should be easy enough to fix with a patch to append the required license information or with a direct change to the header. Upstream notified on microsoft/WSL#7866
error: include/uapi/misc/d3dkmthk.h: missing "WITH Linux-syscall-note" for SPDX-License-Identifier
make[6]: *** [scripts/Makefile.headersinst:63: usr/include/misc/d3dkmthk.h] Error 1
make[6]: *** Waiting for unfinished jobs....
make[5]: *** [Makefile:1311: headers] Error 2
make[4]: *** [scripts/Makefile.package:87: intdeb-pkg] Error 2
make[3]: *** [Makefile:1550: intdeb-pkg] Error 2
make[2]: *** [debian/rules:13: binary-arch] Error 2
dpkg-buildpackage: error: debian/rules binary subprocess returned exit status 2
make[1]: *** [scripts/Makefile.package:83: bindeb-pkg] Error 2
make: *** [Makefile:1550: bindeb-pkg] Error 2
Error: Process completed with exit code 2.