CONFIG_DEBUG_ENTRY is not available for the selected architecture x86.
Result is shown for architecture s390

Debug low-level entry code

configname: CONFIG_DEBUG_ENTRY

Linux Kernel Configuration
└─>Debug low-level entry code
In linux kernel since version 3.10 (release Date: 2013-06-30)
This option enables sanity checks in s390 low-level entry code.
Some of these sanity checks may slow down kernel entries and
exits or otherwise impact performance.

If unsure, say N.