CONFIG_IOMMU_VMERGE is not available for thedefaultarchitecture x86.
Result is shown for architecture powerpc
default or selected kernelversion does not have config value CONFIG_IOMMU_VMERGE.
Result is shown for kernelversion 5.4.194

Enable IOMMU virtual merging

configname: CONFIG_IOMMU_VMERGE

Linux/PowerPC Kernel Configuration
└─>Kernel options
└─>Enable IOMMU virtual merging
In linux kernel since version 2.6.15 (release Date: 2006-01-02)  
Cause IO segments sent to a device for DMA to be merged virtually
by the IOMMU when they happen to have been allocated contiguously.
This doesn't add pressure to the IOMMU allocator. However, some
drivers don't support getting large merged segments coming back
from *_map_sg().

Most drivers don't have this problem; it is safe to say Y here.

depends
CONFIG_PPC64