Hello, @seungtake
Thanks for you post.
1. When the TFA is built with m7 sample, the IVT is updated, and TFA part has been merged together with m7 sample, then the whole binary would be loaded to the sram once booted, including both M7 code and bl2 code, it is not necessary to modify IVT further.
2. I do not see restrictions from the RM, once tested on RDB3 loading RTD samples to different SRAM locations by the BootROM, no issues found, but in the application code(bootloader, M7 examples, etc.), it is needed to initialize the SRAM before using it. (via DCD or explicit code)
But for SD boot, there is following limitation:

As a result, the size for loading images during SD boot would be impact.
BR
Chenyin