CONFIG_CPU_HAS_LBT is not available for thedefaultarchitecture x86.
Result is shown for architecture loongarch

Support for the Loongson Binary Translation Extension

modulename: lbt.ko

configname: CONFIG_CPU_HAS_LBT

Linux Kernel Configuration
└─>Kernel type and options
└─>Support for the Loongson Binary Translation Extension
In linux kernel since version 4.14.327 (release Date: 2023-10-10)  
Loongson Binary Translation (LBT) introduces 4 scratch registers (SCR0
to SCR3), x86/ARM eflags (eflags) and x87 fpu stack pointer (ftop).
Enabling this option allows the kernel to allocate and switch registers
specific to LBT.

If you want to use this feature, such as the Loongson Architecture
Translator (LAT), say Y.

source code: