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

ASoC Simple SCU sound card support

modulename: snd-soc-simple-scu-card.ko

configname: CONFIG_SND_SIMPLE_SCU_CARD

Linux Kernel Configuration
└─>Device Drivers
└─>Sound card support
└─>Advanced Linux Sound Architecture
└─>ALSA for SoC audio support
└─>Device Tree and Open Firmware support
└─>ASoC Simple SCU sound card support
In linux kernel since version 4.1 (release Date: 2015-06-21)  
This option enables generic simple SCU sound card support.
It supports DPCM of multi CPU single Codec system.

source code: