Hi @m_bez
1. If you want to do it with Yocto here is a guide to how to do your own modifications Yocto Project customization guide the guide is for the i.MX family but work very similar to the S32G in the Yocto Project.
Also, at the BSP Reference Manual you could find what modification is needed to the device tree:

[page 112, Linux BSP 42.0 User Manual for S32G3 platforms]
This changes you could do it at the file s32g399a-rdb3.dts for rdb3 or s32g274a-rdb2.dts for rdb2 located at
/your_Yocto_project/build_s32g274ardb2/tmp/work-shared/s32g274ardb2/kernel-source/arch/arm64/boot/dts/freescale/
2. Yes, at the ethernet chapter of the BSP manual you could find the following information:

So, at u-boot you could try something like
-> setenv fdt_override 'fdt addr ${fdt_addr}; fdt resize; fdt set <node> <property> <value>; ${fdt_override}'
and you need to use
node as /soc/llce_can0
property as nxp,max_regular_filters
value as you desire value
you need also to add another fdt set to the nxp,max_adv_filters property, only remember to separte each instruction with ; at the fdt_override string
Let me know if you have more questions.