CONFIG_CPU_SUBTYPE_SH7760 is not available for thedefaultarchitecture x86.
Result is shown for architecture sh

SH7760

modulename: setup-sh7760.ko

configname: CONFIG_CPU_SUBTYPE_SH7760

Processor subtype
└─>SH7760
In linux kernel since version 2.6.12  

depends
CONFIG_CPU_SH4

is selected by
CONFIG_SND_SH7760_AC97