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Staring v4.18, Kconfig evaluates compiler capabilities, and hides CONFIG
options your compiler does not support. This works well if you configure
and build the kernel on the same host machine.

It is inconvenient if you prepare the .config that is carried to a
different build environment (typically this happens when you package
the kernel for distros) because using a different compiler potentially
produces different CONFIG options than the real build environment.
So, you probably want to make as many options visible as possible.
In other words, you need to create a super-set of CONFIG options that
cover any build environment. If some of the CONFIG options turned out
to be unsupported on the build machine, they are automatically disabled
by the nature of Kconfig.

However, it is not feasible to get a full-featured compiler for every
arch.

This issue was discussed here:

  https://lkml.org/lkml/2019/12/9/620

Other than distros, savedefco...