The manual says that COL signal is tested only in the MII configuration. This signal is not used in the RMII. Hence we can expect only extra power drain due to float inputs.
I think you can set the SICRH[TSEC1_A]= SICRH[TSEC2_A]=1; i.e. configure TSEC1_COL, TSEC1_RX_ER as GPIO2[20, 25] and TSEC2_COL, TSEC2_RX_ER, TSEC2_TX_ER as GPIO1[21, 25,24] . And then set the float pins as general purpose output. There is mysterious RX_ER input. The RMII specs says that “RX_ER is a required output of the PHY. The switch ASIC may choose to use this input”. I have seen questions for that “RMII TSEC_RX_ER input” for PQ2 Pro and PQ3 TSECs. The answer is that TSEC chooses ignore this signal in the RMII mode.