kernelconfig_penguin
is selected by
CONFIG_KCOV

CONFIG_ARCH_HAS_KCOV (not configurable)

configname: CONFIG_ARCH_HAS_KCOV

Linux Kernel Configuration
└─> Kernel hacking
└─> Kernel Testing and Coverage
└─> ARCH_HAS_KCOV

An architecture should select this when it can successfully
build and run with CONFIG_KCOV. This typically requires
disabling instrumentation for some early boot code.