CONFIG_IRQ_WATCHDOG is not available for thedefaultarchitecture x86.
Result is shown for architecture blackfin
default or selected kernelversion does not have config value CONFIG_IRQ_WATCHDOG.
Result is shown for kernelversion 6.7-rc3

IRQ_WATCHDOG

configname: CONFIG_IRQ_WATCHDOG

Linux Kernel Configuration
└─>BF548 Specific Configuration
└─>Priority
└─>IRQ_WATCHDOG
In linux kernel since version 2.6.23 (release Date: 2007-10-09)  
depends
CONFIG_BF54x