Christophe,
I also could not find a good document on the Freescale site listing which PowerQUICCs have the hardware timestamping and which do not.
What worked best for me was just doing a search with these keywords: "IEEE 1588 hardware timestamp"
http://www.freescale.com/webapp/search/Serp.jsp?QueryText=ieee+1588+timestamp+etsec&fsrch=1&isAdvanc...
The main thing you need for highest accuracy on the PowerQUICC family is getting a chipset with Hardware timestamping in conjunction with the Freescale enahnced Triple Speed Ethernet Controller (eTSEC). That engine also has a rules based parsing engine that you can program to assist the software interrupt handler in picking out only those frames that the PTP software cares about as far as reducing CPU cycles by only processing the PTP frames that need to process their hardware based timestamps as they are being received.
I can tell you that I've personally worked with and got IEEE 1588 v1, v2 and IEEE p802.1AS (direct encapsultion, no IP) working on the MPC831x family (in my case 8313 and 8315) and getting actually better than 40ns resolution. If you drop me a private email via my Freescale account (abartky) I can get you more details.
Hope this helps and best regards,
Alan