default or selected kernelversion does not have config value CONFIG_SH_SIR.
Result is shown for kernelversion 6.7-rc3

SuperH SIR on UART

modulename: sh_sir.ko

configname: CONFIG_SH_SIR

Linux Kernel Configuration
└─>Device Drivers
└─>Staging drivers
└─>IrDA (infrared) subsystem support
└─>Infrared-port device drivers
└─>SuperH SIR on UART
In linux kernel since version 2.6.34 (release Date: 2010-05-16)  
Say Y here if your want to enable SIR function on SuperH UART
devices.

source code: