CONFIG_CPU_HAS_MSA is not available for thedefaultarchitecture x86.
Result is shown for architecture mips

Support for the MIPS SIMD Architecture

configname: CONFIG_CPU_HAS_MSA

Linux Kernel Configuration
└─>Kernel type
└─>Support for the MIPS SIMD Architecture
In linux kernel since version 3.10 (release Date: 2013-06-30)  
MIPS SIMD Architecture (MSA) introduces 128 bit wide vector registers
and a set of SIMD instructions to operate on them. When this option
is enabled the kernel will support allocating & switching MSA
vector register contexts. If you know that your kernel will only be
running on CPUs which do not support MSA or that your userland will
not be making use of it then you may wish to say N here to reduce
the size & complexity of your kernel.

If unsure, say Y.