CONFIG_DEBUG_HWERR is not available for thedefaultarchitecture x86.
Result is shown for architecture blackfin

Hardware error interrupt debugging

configname: CONFIG_DEBUG_HWERR

Linux Kernel Configuration
└─>Kernel hacking
└─>Hardware error interrupt debugging
In linux kernel since version 2.6.24 (release Date: 2008-01-24)  
When enabled, the hardware error interrupt is never disabled, and
will happen immediately when an error condition occurs. This comes
at a slight cost in code size, but is necessary if you are getting
hardware error interrupts and need to know where they are coming
from.