default or selected kernelversion does not have config value CONFIG_SND_SOC_USB.
Result is shown for kernelversion 6.16-rc7

SoC based USB audio offloading

modulename: soc-usb.ko

configname: CONFIG_SND_SOC_USB

Linux Kernel Configuration
└─>Device Drivers
└─>Sound card support
└─>Advanced Linux Sound Architecture
└─>ALSA for SoC audio support
└─>SoC based USB audio offloading
In linux kernel since version 6.1.145 (release Date: 2025-07-14)  
Enable this option if an ASoC platform card has support to handle
USB audio offloading. This enables the SoC USB layer, which will
notify the ASoC USB DPCM backend DAI link about available USB audio
devices. Based on the notifications, sequences to enable the audio
stream can be taken based on the design.

source code: