Could you show me the result that tx message is working on M7 core?
I attached the project file.
It is based on Eth_InternalLoopback_S32G274A_M7 example( RTD AUTOSAR 4.4 D2105)
Here is what I changed:
1) Pin : enable GMAC pins based on RGMII

2. Clock : change clocks

3. Eth_43_GMAC configuration : uncheck 'MAC_CONFIG_LOOPBACK'

4. Code
4.1) change 'destination MAC address'(00-0E-C6-8E-6F-C5)

4.2) Transmit loop

Could you tell me what did I miss?