Hello Weo
By my email, I saw similar case with your case using RTD(non-MCAL) for S32K118 that was non occurring WDG ISR..
However WDG ISR is occurring, just T32 could not make break..
I have attached my example project....
After WDG reset, I can saw the WDG and RCM ISR count is increasing like below...One checking point, it should be not adding any break point into WDG/RCM ISR....
If I try to make the break into ISR loop, just Reset is showing.....


for your test, if you will jump to 65line(skip 64 line), MCU will make WDG action...

Thank you.