Hello @suryashankar and @A_VIJAYA7,
Just to clarify, using LLCE or not using it, does not affect the master/slave capabilities of the PHY chips, LLCE is an S32G internal communication accelerator, it only offloads processing from the main cores (A53 or M7).
Regarding the LLCE-LinFlexD drivers, the design of the BSP is handle internally I cannot give you any details on why it is done a certain way since I don't have them. Regading the RTD LLCE examples, they do not come with the standard RTD package, you will need to enter FlexNet and follow this path: Automotive SW – S32G Standard Software > Automotive SW - S32G - LLCE Driver + Firmware, then select the version best suited for your project:

Please avoid using version 1.0.10 as some unrecoverable issues have been found. I would recommend version 1.0.9.
Once installing those packages in S32DS or EB Tresos, you will see examples for LLCE.
Regarding the cost and time for new features added to the BSP, I am not able to help with that, I can only guide you in technical topics. You could reach out to your NXP Sales Representative for more details regarding this, you can also check these links:
Please let me know if this information solved all your questions