Hi Cristian
I check it using PE on the S08PT ( I do not have the S08RN) and with 0x81 on ICS_C3 I got 31.25 KHz also you need to check the ICS_C4 due the fine trim is on that register. for this case ICS_C4 was 0
But while I was testing different value on the ICS_C3 I saw that this is no lineal, so I can not give you an spec for that.
Some data that I got was 39 KHz ICS_C3 = 0x43 ICS_C4 = 0
39 KHz ICS_C3 = 0x43 ICS_C4 = 0
31.50 KhZ ICS_C3 = 0x7E ICS_C4 = 0x00
31.45 KhZ ICS_C3 = 0x7E ICS_C4 = 0x01
Note I also was using the ciclone pro to debug the board.
Regards
Vicente Gomez