CONFIG_H8S_SIM is not available for thedefaultarchitecture x86.
Result is shown for architecture h8300
default or selected kernelversion does not have config value CONFIG_H8S_SIM.
Result is shown for kernelversion 6.7-rc4

H8S GDB Simulator

modulename: sim-console.ko

configname: CONFIG_H8S_SIM

H8/300 platform
└─>H8S GDB Simulator
In linux kernel since version 2.6.12  
GDB Simulator Support
More Information.
<http://sourceware.org/sid/>

source code: