Please refer to the following update from the AE team.
As the logs, the packets statistics on rx/tx side of FMAN are same.
That's mean the packets already sent by Tx in MAC, the issue is occurred duration the MAC to Spirent TC.
I didn't reproduce the issue on LS1046ARDB, the counter of Tx is same as Rx of Spirent TC.
So, could customer try to send the lower traffic load rate? if possible, try it again with another LS1046ARDB.