Debian is not explicitly supported, however Ubuntu is.
Emulation does not require an NVIDIA display driver or NVIDIA graphics card.
gl.h is provided by either the NVIDIA display driver, or via an equivalent Mesa/GL package that ships with your Linux distribution. However, if you aren’t using the NVIDIA display driver, you’re going to have a hard time running any samples which require OpenGL acceleration.
It is not clear to me, if I do not have the actual NVIDIA card, can I still install the NVIDIA display driver ? And, if I install the NVIDIA dispaly driver, the problem with gl will go away ?