I understand logic in SDK code, but the logic (>> 2U, equivalent to dividing by 4) refence where describe. The reference of S32K-RM.pdf provide of the logic, as follow:

so, What is the configuration logic, about SCKPCS / PCSSCK / and PCSSCK ?
How config SCKPCS of SCK-to-PCS Delay?
How config PCSSCK of PCS-to-SCK Delay?
How config DBT of Delay Between Transfers
in detail.