andrew@dell8400:~$ apt-cache show kubuntu-desktop
Package: kubuntu-desktop
Priority: optional
Section: metapackages
Installed-Size: 40
Maintainer: Jonathan Riddell <email address hidden>
Architecture: i386
Source: kubuntu-meta
Version: 1.16
Depends: acpi, acpi-support, acpid, adept, akregator, amarok, anacron, apmd, ark, arts, avahi-daemon, bc, bogofilter, cdparanoia, cdrdao, cdrecord, cupsys, cupsys-bsd, cupsys-client, cupsys-driver-gutenprint, dbus, dc, digikam, diveintopython, doc-base, dvd+rw-tools, foo2zjs, foomatic-db, foomatic-db-engine, foomatic-db-hpijs, foomatic-filters, fortune-mod, gs-esp, gtk2-engines-gtk-qt, gwenview, hal, hotkey-setup, hwdb-client-kde, k3b, kaddressbook, kaffeine-xine, kamera, karm, katapult, kate, kaudiocreator, kcontrol, kcron, kde-guidance, kde-guidance-powermanager, kde-systemsettings, kdeadmin-kfile-plugins, kdebase-kio-plugins, kdebluetooth, kdegraphics-kfile-plugins, kdemultimedia-kfile-plugins, kdemultimedia-kio-plugins, kdenetwork-filesharing, kdenetwork-kfile-plugins, kdepasswd, kdepim-kio-plugins, kdepim-wizards, kdeprint, kdesktop, kdm, kdnssd, keep, kfind, kghostview, khelpcenter, kicker, kio-apt, kio-locate, klipper, kmail, kmailcvt, kmenuedit, kmilo, kmix, kmplayer-konq-plugins, knetworkconf, knotes, konq-plugins, konqueror, konqueror-nsplugins, konsole, kontact, konversation, kooka, kopete, korganizer, kpdf, kpf, kppp, krdc, krfb, krita, kscd, ksmserver, ksnapshot, ksplash, ksplash-engine-moodin, ksvg, ksysguard, ksystemlog, ktorrent, kubuntu-artwork-usplash, kubuntu-default-settings, kubuntu-docs, kubuntu-konqueror-shortcuts, kwalletmanager, kwin, landscape-client, language-selector-qt, lftp, libarts1-akode, libgl1-mesa-glx, libglut3, libnss-mdns, libpam-foreground, libsasl2-modules, libstdc++5, libxp6, min12xxw, mkisofs, pmount, pnm2ppa, powermanagement-interface, qca-tls, readahead, screen, slocate, smbclient, speedcrunch, ttf-bitstream-vera, ttf-dejavu, ttf-freefont, unzip, usplash, vorbis-tools, wlassistant, wvdial, x-ttcidfont-conf, xkeyboard-config, xorg, xterm, zip
Recommends: bluez-cups, bluez-pin, bluez-utils, brltty, example-content, gcc, hplip, kbstate, kde-icons-mono, kmag, kmousetool, kscreensaver, <b>linux-headers-386</b>, make, openoffice.org, openoffice.org-kde, powernowd, scim-qtimm, skim, ttf-arabeyes, ttf-arphic-ukai, ttf-arphic-uming, ttf-baekmuk, ttf-gentium, ttf-indic-fonts, ttf-kochi-gothic, ttf-kochi-mincho, ttf-lao, ttf-malayalam-fonts, ttf-mgopen, ttf-thai-tlwg, xcursor-themes
Filename: pool/main/k/kubuntu-meta/kubuntu-desktop_1.16_i386.deb
Size: 13970
MD5sum: 8244cd78621cc0edbeddd1021fcfb293
Description: Kubuntu desktop system
 This package depends on all of the packages in the Kubuntu desktop system
 .
 It is safe to remove this package if some of the desktop system packages are
 not desired.
Bugs: mailto:<email address hidden>
Origin: Ubuntu
Task: kubuntu-desktop

====================================

On my up to date Edgy Beta, it looks like kubuntu-desktop no longer depends on linux-headers-386, only recommending it.  

I'm going to mark this bug Fix Released because the original poster's bug has been addressed.  If this is in error or you feel that this decision is incorrect, please reopen the bug.

Thank you for the bug report.