Hello, @yuancz
Thanks for the post.
1. From S32G SOC perspective, LLCE is a IP block on the SOC, The LLCE offloads the Host CPU from all interface level tasks along with validating, authenticating of frames for security, it could be used for Hardware acceleration for filtering and prioritization of messages , since the cores on S32 SOC would not need to run any code for processing such traffic, from this view, it is indeed hardware accelerated engine.
2. LLCE is actually a combination of cores, memory, hardware acceleration IP blocks, and firmware developed by NXP. Looking into the IP block, the software(FW) is running on the M0+ cores, the cores and the other hardware involved all together to achieve the functions that required by the host via the FW APIs, from LLCE itself view, some of the operation is done via the code running on M0+ cores, which could be seen as software(FW) based operation.
BR
Chenyin