default or selected kernelversion does not have config value CONFIG_SND_SOC_WM8731_SPI.
Result is shown for kernelversion 6.9-rc1

Wolfson Microelectronics WM8731 CODEC with SPI

modulename: snd-soc-wm8731-spi.ko

configname: CONFIG_SND_SOC_WM8731_SPI

Linux Kernel Configuration
└─>Device Drivers
└─>Sound card support
└─>Advanced Linux Sound Architecture
└─>ALSA for SoC audio support
└─>CODEC drivers
└─>SPI support
└─>Wolfson Microelectronics WM8731 CODEC with SPI
In linux kernel since version 4.14.326 (release Date: 2023-09-23)  
source code: