CONFIG_SCSI_DEBUG_QUEUES is not available for thedefaultarchitecture x86.
Result is shown for architecture um
default or selected kernelversion does not have config value CONFIG_SCSI_DEBUG_QUEUES.
Result is shown for kernelversion 5.4.123

Enable extra checks in new queueing code

configname: CONFIG_SCSI_DEBUG_QUEUES

Linux Kernel Configuration
└─>Enable extra checks in new queueing code
In linux kernel since version 2.6.12  
depends
CONFIG_SCSI