CONFIG_VPA_PMU is not available for thedefaultarchitecture x86.
Result is shown for architecture powerpc

VPA PMU events

modulename: vpa-pmu.ko

configname: CONFIG_VPA_PMU

Linux Kernel Configuration
└─>VPA PMU events
In linux kernel since version 6.13 (release Date: 2025-01-19)  
Enable access to the VPA PMU counters via perf. This enables
code that support measurement for KVM on PowerVM(KoP) feature.
PAPR hypervisor has introduced three new counters in the VPA area
of LPAR CPUs for KVM L2 guest observability. Two for context switches
from host to guest and vice versa, and one counter for getting
the total time spent inside the KVM guest. This config enables code
that access these software counters via perf.

If unsure, Select N.

source code: