CONFIG_PLAT_M32104UT is not available for thedefaultarchitecture x86.
Result is shown for architecture m32r

M32104UT

modulename: setup_m32104ut.ko

configname: CONFIG_PLAT_M32104UT

Platform Type
└─>M32104UT
In linux kernel since version 2.6.16 (release Date: 2006-03-19)  
The M3T-M32104UT is an reference board based on uT-Engine
specification. This board has a M32104 chip.

source code:
arch/m32r/kernel/