These are the options I would expect to see in something like an upmixer, which declares it will take a mono/stereo input and output extra channels (increasing the output channel count). I would think it’s down to the AudioProcessor::BusesProperties in the Processor constructor.
The constructor is just a default.
This list is the result of a negotiation between the host and your plugin. You specify in isBusesLayoutSupported() which combination your plugin is able to handle by returning true or return false if it can’t.