The BT_ACL_RX_COUNT Kconfig symbol has range 2 64 and default BT_CTLR_RX_BUFFERS if BT_CTLR.
BT_CTLR_RX_BUFFERS defaults to 1 for tests/bluetooth/init/prj_controller.conf, triggering a warning about the default lying outside the range (which is turned into an error).
I'm not sure what the proper fix is here. I'll whitelist the warning for now (in scripts/kconfig/kconfig.py).