Technically, direct MAC-to-MAC connection over SGMII is possible for the LS1012A.
The PFE is not aware about the external connection type.
Refer to the QorIQ LS1012A Reference Manual, 28.5.13 Protocol Configuration Register 8 (PCCR8):
"Field
SGMIIA_KX
SGMIIb 1000Base-KX Configuration:
Note: this configuration bit must be set before performing any MDIO initialization of the PCS.
0b - SGMII mode
1b - 1000Base-KX mode"