CONFIG_XTENSA_LOAD_STORE is not available for thedefaultarchitecture x86.
Result is shown for architecture xtensa

Load/store exception handler for memory only readable with l32

configname: CONFIG_XTENSA_LOAD_STORE

Linux Kernel Configuration
└─>Processor type and features
└─>Load/store exception handler for memory only readable with l32
In linux kernel since version 6.5 (release Date: 2023-08-27)  
The Xtensa architecture only allows reading memory attached to its
instruction bus with l32r and l32i instructions, all other
instructions raise an exception with the LoadStoreErrorCause code.
This makes it hard to use some configurations, e.g. store string
literals in FLASH memory attached to the instruction bus.

Say Y here to enable exception handler that allows transparent
byte and 2-byte access to memory attached to instruction bus.