I believe the problem is line 53 in debian/rules:
install -p -m 644 etc/* debian/tmp/etc
What's in the etc/ subdirectory of the deb source tree?
r...@test-ubuntu:/tmp/base-files-5.0.0ubuntu13# ls etc/
00-header debian_version issue legal motd
10-help-text host.conf issue.net lsb-release
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duplicate 00-header file shipped
https://bugs.launchpad.net/bugs/516293
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