CONFIG_DEBUG_AT91_SAM9263_DBGU is not available for thedefaultarchitecture x86.
Result is shown for architecture arm

Kernel low-level debugging on AT91SAM{9263,9G45,A5D3} DBGU

configname: CONFIG_DEBUG_AT91_SAM9263_DBGU

Kernel low-level debugging port
└─>Kernel low-level debugging on AT91SAM{9263,9G45,A5D3} DBGU
In linux kernel since version 4.1 (release Date: 2015-06-21)  
Say Y here if you want kernel low-level debugging support
on the DBGU port of:
at91sam9263, at91sam9g45, at91sam9m10,
sama5d3