CONFIG_IRQ_WATCH is not available for thedefaultarchitecture x86.
Result is shown for architecture blackfin
default or selected kernelversion does not have config value CONFIG_IRQ_WATCH.
Result is shown for kernelversion 6.7-rc3

IRQ_WATCH

configname: CONFIG_IRQ_WATCH

Linux Kernel Configuration
└─>BF537 Specific Configuration
└─>Priority
└─>IRQ_WATCH
In linux kernel since version 2.6.22 (release Date: 2007-07-08)  
Enter the priority numbers between 7-13 ONLY. Others are Reserved.
This applies to all the above. It is not recommended to assign the
highest priority number 7 to UART or any other device.