default or selected kernelversion does not have config value CONFIG_IRDA_DEBUG.
Result is shown for kernelversion 6.7-rc3

Debug information

configname: CONFIG_IRDA_DEBUG

Linux Kernel Configuration
└─>Device Drivers
└─>Staging drivers
└─>IrDA (infrared) subsystem support
└─>Debug information
In linux kernel since version 2.6.12  
Say Y here if you want the IrDA subsystem to write debug information
to your syslog. You can change the debug level in
/proc/sys/net/irda/debug .
When this option is enabled, the IrDA also perform many extra internal
verifications which will usually prevent the kernel to crash in case of
bugs.

If unsure, say Y (since it makes it easier to find the bugs).