I will take 100% of the time a kernel that /doesn't compile/ because an option has been set that had 'bitrotted' than a kernel that compiles with the same code in a "if (my device tree flag)" block that in fact is equally borken but you'll never know, until days/weeks of debugging to figure out that bit was rotten, and nobody had tested it for years until you.
And in the meantime, that code was rotten, and rolled in in every phone and servers on the planet for absolutely no reason.
At least, when you decide that CONFIG_ARCH_TOASTER is no longer supported, you CAN trim the code out easily. You can't do that with code that is living in shadows.