Let's take a look at the package description:
$ apt show opencl-headers
... This metapackage depends on packages providing the C and C++
headers files for the OpenCL API as published by The Khronos Group
Inc. The corresponding specification and documentation can be found
on the Khronos website. ...
A metapackage doesn't provide ANY files itself. Instead, dependencies provide the files. We must look up the dependencies of this metapackage:
$ apt depends opencl-headers
opencl-headers
Depends: opencl-c-headers (= 2.2~2019.01.17-g49f07d3-1)
Depends: opencl-clhpp-headers (>= 2.0.10)
So you must look at those packages for the files provided.
After you know which package(s) to look at, dpkg has a convenient feature to list the files provided any installed package.
From man dpkg
:
-L, --listfiles package-name...
List files installed to your system from package-name.
For example, here are the files installed by the hello
package:
$ dpkg -L hello
/.
/usr
/usr/bin
/usr/bin/hello
/usr/share
/usr/share/doc
/usr/share/doc/hello
/usr/share/doc/hello/NEWS.gz
/usr/share/doc/hello/changelog.Debian.gz
/usr/share/doc/hello/copyright
/usr/share/info
/usr/share/info/hello.info.gz
/usr/share/man
/usr/share/man/man1
/usr/share/man/man1/hello.1.gz
For fun, let's also work backwards and determine whoch package provides a specific file:
-S, --search filename-search-pattern...
Search for a filename from installed packages.
In this example, you can see that the file is provided by the hello
package:
$ dpkg -S /usr/share/doc/hello/NEWS.gz
hello: /usr/share/doc/hello/NEWS.gz