CONFIG_IA64_DEBUG_IRQ is not available for thedefaultarchitecture x86.
Result is shown for architecture ia64

Turn on irq debug checks (slow!)

configname: CONFIG_IA64_DEBUG_IRQ

Linux Kernel Configuration
└─>Turn on irq debug checks (slow!)
In linux kernel since version 2.6.12  
Selecting this option turns on bug checking for the IA-64 irq_save
and restore instructions. It's useful for tracking down spinlock
problems, but slow! If you're unsure, select N.