in AVR, if i use .ORG 0 with the main program , where is the interrupt vector table and .INCLUDE file data go?
It relies on the fact that CPU starts executing at location 0, and since no interrups are used, there is no need for the vector table and code can be put there. In general that is not a suggested way of doing things, but with this specific AVR model and with this specific code it works. So it is a bad example for serious engineering work, but sometimes when teaching and introducing new things, for simplicity some things are skipped and introduced later how to do it properly.

The include file does not go anywhere, it has no code, it just defines symbolic names for you so that you can use for example register and bit names instead of numbers while writing code. Open the file and read it to see what it contains.