CONFIG_IOP3XX_ATU is not available for thedefaultarchitecture x86.
Result is shown for architecture arm
default or selected kernelversion does not have config value CONFIG_IOP3XX_ATU.
Result is shown for kernelversion 5.19-rc1

Enable the PCI Controller

configname: CONFIG_IOP3XX_ATU

Linux Kernel Configuration
└─>IOP32x Implementation Options
└─>Enable the PCI Controller
In linux kernel since version 2.6.22 (release Date: 2007-07-08)  
Say Y here if you want the IOP to initialize its PCI Controller.
Say N if the IOP is an add in card, the host system owns the PCI
bus in this case.