`nf_flowtable_udp_timeout` sysctl option is available only
if CONFIG_NFT_FLOW_OFFLOAD enabled. But infra for this flow
offload UDP timeout was added under CONFIG_NF_FLOW_TABLE
config option. So, if you have CONFIG_NFT_FLOW_OFFLOAD
disabled and CONFIG_NF_FLOW_TABLE enabled, the
`nf_flowtable_udp_timeout` is not present in sysfs.
Please note, that TCP flow offload timeout sysctl option
is present even CONFIG_NFT_FLOW_OFFLOAD is disabled.
I suppose it was a typo in commit that adds UDP flow offload
timeout and CONFIG_NF_FLOW_TABLE should be used instead.