It doesn't really depend on CONFIG_AUDIO_CONTROLS, but it's enabled by default if you have ML audio controls (because ML implementation simply keeps the sound chip on all the time, while Canon's implementation turns it off in photo mode, for example).
Without audio controls, ML has to use some tricks to enable audio. These tricks were implemented for 7D, 6D, 650D and 700D, so these cameras should have CONFIG_AUDIO_CONTROLS in features.h. It's not defined because I didnt't notice it's missing.
edit: enabled and did a small cleanup; can you try? (can't test it right now, but looks OK)