default or selected kernelversion does not have config value CONFIG_DEBUG_FORCE_FUNCTION_ALIGN_32B.
Result is shown for kernelversion 6.9.2

Force all function address 32B aligned

configname: CONFIG_DEBUG_FORCE_FUNCTION_ALIGN_32B

Linux Kernel Configuration
└─>Kernel hacking
└─>Compile-time checks and compiler options
└─>Force all function address 32B aligned
In linux kernel since version 5.1 (release Date: 2019-05-05)  
There are cases that a commit from one domain changes the function
address alignment of other domains, and cause magic performance
bump (regression or improvement). Enable this option will help to
verify if the bump is caused by function alignment changes, while
it will slightly increase the kernel size and affect icache usage.

It is mainly for debug and performance tuning use.