Setting DoGuidFixUp="TRUE" for a <File> tag allows you to use tokens {$ListId: WebRelativeListUrl;} inside the deployed file. Those tokens will be replaced with the GUID of the list defined by the "WebRelativeListUrl" URL. Very useful when deploying webparts, pages with webparts, etc.
Example:
<?xml version="1.0" encoding="utf-8"?>
<Elements xmlns="http://schemas.microsoft.com/sharepoint/" >
<Module Name="Calendar" List="113" Url="_catalogs/wp">
<File Path="Calendar\Calendar.webpart" Url="Calendar.webpart" Type="GhostableInLibrary" DoGUIDFixUp="TRUE" >
<Property Name="Group" Value="Custom" />
</File>
</Module>
</Elements>
This code will deploy "Calendar.webpart" file to the site webparts gallery.
Inside the Calendar.webpart, I have the following code:
<webParts>
<webPart xmlns="http://schemas.microsoft.com/WebPart/v3">
<metaData>
<type name="Microsoft.SharePoint.WebPartPages.XsltListViewWebPart, Microsoft.SharePoint, Version=15.0.0.0, Culture=neutral, PublicKeyToken=71e9bce111e9429c" />
<importErrorMessage>Cannot import this Web Part.</importErrorMessage>
</metaData>
<data>
<properties>
...
<property name="ListName" type="string">{$ListId: Lists/Calendar;}</property>
...
</properties>
</data>
</webPart>
</webParts>
After it is provisioned, I can see the token is replaced with correct list GUID.