Hi,
Below will be some comments on regards of your questions:
Q1 >> What's the meaning of " One STM instance (STM_7) is tied to Timestamp", how does it works?
A1 >> This is related to the "CAN_TS_CNT_SEL" bit available under the TIMESTAMP_CONTROL_REGISTER, which Table 394 from the reference manual [Page 2443, S32G2 Reference Manual, Rev. 6, 11/2022] describes:

It means STM_7 can be used to enable timestamp on CAN.
Q2 >> Is "STM_TS" have any differences with other STM instances?
A2 >> Should be related to the timestamp selection of STM_7. If it is selected as the timestamp source, the memory map to configure the timer should be the one under STM_TS register description.
Please, let us know if this information was helpful or not.