default or selected kernelversion does not have config value CONFIG_GPIO_MCP23S08.
Result is shown for kernelversion 6.5.1

Microchip MCP23xxx I/O expander

modulename: gpio-mcp23s08.ko

configname: CONFIG_GPIO_MCP23S08

Linux Kernel Configuration
└─>Device Drivers
└─>GPIO Support
└─>I2C support
└─>I2C support
└─>Microchip MCP23xxx I/O expander
In linux kernel since version 2.6.25 (release Date: 2008-04-16)  
SPI/I2C driver for Microchip MCP23S08/MCP23S17/MCP23008/MCP23017
I/O expanders.
This provides a GPIO interface supporting inputs and outputs.

source code: