Hi,
thank you for sharing details. I tested it with S32DS v3.5 and ssh connection is working as well. Bellow is my sshd conf file. You can compare it with your conf file (on my side there is nothing to include from /'etc/ssh/sshd_config.d directory). sshd version is 8.4p1.
# $OpenBSD: sshd_config,v 1.103 2018/04/09 20:41:22 tj Exp $
# This is the sshd server system-wide configuration file. See
# sshd_config(5) for more information.
# This sshd was compiled with PATH=/usr/bin:/bin:/usr/sbin:/sbin
# The strategy used for options in the default sshd_config shipped with
# OpenSSH is to specify options with their default value where
# possible, but leave them commented. Uncommented options override the
# default value.
Include /etc/ssh/sshd_config.d/*.conf
#Port 22
#AddressFamily any
#ListenAddress 0.0.0.0
#ListenAddress ::
#HostKey /etc/ssh/ssh_host_rsa_key
#HostKey /etc/ssh/ssh_host_ecdsa_key
#HostKey /etc/ssh/ssh_host_ed25519_key
# Ciphers and keying
#RekeyLimit default none
# Logging
#SyslogFacility AUTH
#LogLevel INFO
# Authentication:
#LoginGraceTime 2m
PermitRootLogin yes
#StrictModes yes
#MaxAuthTries 6
#MaxSessions 10
#PubkeyAuthentication yes
# Expect .ssh/authorized_keys2 to be disregarded by default in future.
#AuthorizedKeysFile .ssh/authorized_keys .ssh/authorized_keys2
#AuthorizedPrincipalsFile none
#AuthorizedKeysCommand none
#AuthorizedKeysCommandUser nobody
# For this to work you will also need host keys in /etc/ssh/ssh_known_hosts
#HostbasedAuthentication no
# Change to yes if you don't trust ~/.ssh/known_hosts for
# HostbasedAuthentication
#IgnoreUserKnownHosts no
# Don't read the user's ~/.rhosts and ~/.shosts files
#IgnoreRhosts yes
# To disable tunneled clear text passwords, change to no here!
#PasswordAuthentication yes
#PermitEmptyPasswords no
# Change to yes to enable challenge-response passwords (beware issues with
# some PAM modules and threads)
ChallengeResponseAuthentication no
# Kerberos options
#KerberosAuthentication no
#KerberosOrLocalPasswd yes
#KerberosTicketCleanup yes
#KerberosGetAFSToken no
# GSSAPI options
#GSSAPIAuthentication no
#GSSAPICleanupCredentials yes
#GSSAPIStrictAcceptorCheck yes
#GSSAPIKeyExchange no
# Set this to 'yes' to enable PAM authentication, account processing,
# and session processing. If this is enabled, PAM authentication will
# be allowed through the ChallengeResponseAuthentication and
# PasswordAuthentication. Depending on your PAM configuration,
# PAM authentication via ChallengeResponseAuthentication may bypass
# the setting of "PermitRootLogin without-password".
# If you just want the PAM account and session checks to run without
# PAM authentication, then enable this but set PasswordAuthentication
# and ChallengeResponseAuthentication to 'no'.
UsePAM yes
#AllowAgentForwarding yes
#AllowTcpForwarding yes
#GatewayPorts no
X11Forwarding yes
#X11DisplayOffset 10
#X11UseLocalhost yes
#PermitTTY yes
PrintMotd no
#PrintLastLog yes
#TCPKeepAlive yes
#PermitUserEnvironment no
#Compression delayed
#ClientAliveInterval 0
#ClientAliveCountMax 3
#UseDNS no
#PidFile /var/run/sshd.pid
#MaxStartups 10:30:100
#PermitTunnel no
#ChrootDirectory none
#VersionAddendum none
# no default banner path
#Banner none
# Allow client to pass locale environment variables
AcceptEnv LANG LC_*
# override default of no subsystems
Subsystem sftp /usr/lib/openssh/sftp-server
# Example of overriding settings on a per-user basis
#Match User anoncvs
# X11Forwarding no
# AllowTcpForwarding no
# PermitTTY no
# ForceCommand cvs server
