Hello @liujialu_2024,
Althought it is not mentioned in the Ethernet enablement guide, you need to configure the following u-boot variable to be able to probe the SJA1110 device. This is mentioned in the BSP41 user manual page 64:

I was able to correctly probe the device after this configuration:
root@s32g274ardb2:~# dmesg | grep -i "sja"
[ 0.547163] gpio-24 (sja1110-rst-phy-t1): hogged as output/low
[ 0.552584] gpio-81 (sja1110-rst-core): hogged as output/low
[ 0.761346] sja1105 spi5.1: Probed switch chip: SJA1110A
[ 4.441672] sja1105 spi5.1: Probed switch chip: SJA1110A
[ 4.487130] sja1105 spi5.1: Probed switch chip: SJA1110A
[ 4.487503] sja1105 spi5.1: Probed switch chip: SJA1110A
[ 6.430754] sja1110: loading out-of-tree module taints kernel.
[ 6.431356] SPI driver sja1110 has no spi_device_id for nxp,sja1110-switch
[ 6.431363] SPI driver sja1110 has no spi_device_id for nxp,sja1110-uc
[ 7.797913] sja1105 spi5.1: Probed switch chip: SJA1110A
[ 7.809068] sja1105 spi5.1: Probed switch chip: SJA1110A
[ 8.112979] sja1105 spi5.1 p1 (uninitialized): PHY [spi5.1-base-tx:01] driver [NXP CBTX (SJA1110)] (irq=POLL)
[ 8.149055] sja1105 spi5.1: configuring for fixed/2500base-x link mode
[ 8.152055] sja1105 spi5.1: Link is Up - 2.5Gbps/Full - flow control off
[ 8.158514] sja1105 spi5.1 trx5 (uninitialized): PHY [spi5.1-base-t1:01] driver [NXP C45 TJA1103] (irq=POLL)
[ 8.185793] sja1105 spi5.1 trx6 (uninitialized): PHY [spi5.1-base-t1:02] driver [NXP C45 TJA1103] (irq=POLL)
[ 8.215230] sja1105 spi5.1 trx7 (uninitialized): PHY [spi5.1-base-t1:03] driver [NXP C45 TJA1103] (irq=POLL)
[ 8.250855] sja1105 spi5.1 trx8 (uninitialized): PHY [spi5.1-base-t1:04] driver [NXP C45 TJA1103] (irq=POLL)
[ 8.268145] sja1105 spi5.1 trx9 (uninitialized): PHY [spi5.1-base-t1:05] driver [NXP C45 TJA1103] (irq=POLL)
[ 8.297809] sja1105 spi5.1 trx10 (uninitialized): PHY [spi5.1-base-t1:06] driver [NXP C45 TJA1103] (irq=POLL)
root@s32g274ardb2:~#
Please note that you should run the following two commands in u-boot:
=> setenv sja1110_dsa yes
=> saveenv
Saving Environment to MMC... Writing to MMC(0)... OK
=>
After configuring and saving, please reboot de board so the changes may take effect.
Let me know if this steps solved your problem.