Would you please let me know the version of your S32K144EVB?(The schematic of several version for S32K144EVB are different.)
My board info is SCH-29248 REV B1, I connect Pin2 and Pin3 of J107. I am able to debug it when plug USB cable at J7.

Please select the Emgerency Kinetis Device Recovery by Full Chip Erase.

If this doesn't work, then please try to use the P&E recovery utility mentioned in Bricking and Recovering FRDM-KL25Z Boards: Reset, SWD Clock and Low Power. )
Best Regards,
Robin
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