Maximum bit rate clock for SSI is as per hardware spec i.e. 12.285MHz. This is the maximum speed at which the SSI IP is guaranteed to work.
From a system perspective it is possible to clock it at a higher speed, but for P1013 that is not supported.
If platform clock is 400MHz, please use appropriate values of DIV2, PSR and PM to ensure that the bit rate clock for SSI does not exceed 12.285MHz.
The ball map shows only primary functions of a pin. By default both the eTSECs would share the same clock i.e TSEC1_GTX_CLK125 @Y29. If required, user can opt to use separate clock for eTSEC2 . The separate clock for eTSEC2 is multiplexed with TSEC_1588_TRIG_IN1@AH27 and can be configured using PMUXCR[6:7].
No, SD card should not have the reliability issue. 74 clocks can be supplied by setting SYSCTL [INITA]. The 180 degree phase shift will not affect card or eSDHC IP block's operation. The phase shift is due to the synchronizer.