CONFIG_ARCH_WANTS_NO_INSTR (not configurable)

configname: CONFIG_ARCH_WANTS_NO_INSTR

Linux Kernel Configuration
└─>General architecture-dependent options
└─>ARCH_WANTS_NO_INSTR
In linux kernel since version 4.14.326 (release Date: 2023-09-23)  
An architecture should select this if the noinstr macro is being used on
functions to denote that the toolchain should avoid instrumenting such
functions and is required for correctness.

is selected by
CONFIG_KCOV