CONFIG_GCC_SUPPORTS_DYNAMIC_FTRACE_WITH_REGS is not available for the selected architecture x86.
Result is shown for architecture arm64

CONFIG_GCC_SUPPORTS_DYNAMIC_FTRACE_WITH_REGS (not configurable)

configname: CONFIG_GCC_SUPPORTS_DYNAMIC_FTRACE_WITH_REGS

Linux Kernel Configuration
└─>GCC_SUPPORTS_DYNAMIC_FTRACE_WITH_REGS
In linux kernel since version 5.2 (release Date: 2019-07-07)

depends
CONFIG_cc-option