CONFIG_CPU_MIPSR2_SRS is not available for thedefaultarchitecture x86.
Result is shown for architecture mips
default or selected kernelversion does not have config value CONFIG_CPU_MIPSR2_SRS.
Result is shown for kernelversion 5.4.123

Make shadow set registers available for interrupt handlers

configname: CONFIG_CPU_MIPSR2_SRS

Linux/MIPS Kernel Configuration
└─>Kernel type
└─>MIPSR2 Interrupt handling
└─>Make shadow set registers available for interrupt handlers
In linux kernel since version 2.6.15 (release Date: 2006-01-02)  
Allow the kernel to use shadow register sets for fast interrupts.
Interrupt handlers must be specially written to use shadow sets.
Say N unless you know that shadow register set upport is needed.