Hello! I suppose that gcc-plugin-dev metapackage will be very useful.
For example, Linux kernel supports GCC at least 4.5 for it's GCC plugin infrastructure (ref: Documentation/gcc-plugins.txt), while oldest GCC version in Debian is 4.6.3. Further example explanation is the one may configure it's own Linux kernel source package simply specifying gcc-plugin-dev in Build-Depends, as it done for gcc-multilib (build dependency for linux-perf). Anyway, this package is mostly intended to use by developers, so I dont' see any problem when something does not build at first time (solving FTBFS is part of work). -- SY, Konstantin Demin