default or selected kernelversion does not have config value CONFIG_ARCH_HAS_REFCOUNT.
Result is shown for kernelversion 6.9.9

CONFIG_ARCH_HAS_REFCOUNT (not configurable)

configname: CONFIG_ARCH_HAS_REFCOUNT

Linux Kernel Configuration
└─>General architecture-dependent options
└─>ARCH_HAS_REFCOUNT
In linux kernel since version 3.10 (release Date: 2013-06-30)  
An architecture selects this when it has implemented refcount_t
using open coded assembly primitives that provide an optimized
refcount_t implementation, possibly at the expense of some full
refcount state checks of CONFIG_REFCOUNT_FULL=y.

The refcount overflow check behavior, however, must be retained.
Catching overflows is the primary security concern for protecting
against bugs in reference counts.