Install uapi headers to usr/include

configname: CONFIG_HEADERS_INSTALL

Linux Kernel Configuration
└─>Kernel hacking
└─>Compile-time checks and compiler options
└─>Install uapi headers to usr/include
In linux kernel since version 5.1 (release Date: 2019-05-05)  
This option will install uapi headers (headers exported to user-space)
into the usr/include directory for use during the kernel build.
This is unneeded for building the kernel itself, but needed for some
user-space program samples. It is also needed by some features such
as uapi header sanity checks.

depends
NOT CONFIG_UML