CONFIG_CPU_HAS_PMU is not available for thedefaultarchitecture x86.
Result is shown for architecture arm

CONFIG_CPU_HAS_PMU (not configurable)

modulename: pmu.ko

configname: CONFIG_CPU_HAS_PMU

Linux Kernel Configuration
└─>System Type
└─>CPU_HAS_PMU
In linux kernel since version 2.6.34 (release Date: 2010-05-16)  
source code:
arch/arm/kernel/pmu.c