Q: Does ERM responsible on Code Flash and Data Flash ECC Interrupt Notification ?
A: It may be optionally enabled but ECC fault is also routed to FCCU module.
Q: How do we can test ECC on Flash (Code and Data) ?
A: For this purpose there is error injection module (EIM).
I would also note that ECC error management as well as injection is a part of S32 Safety Software Framework (SAF), specifically eMCEM (Extended Microcontroller Error Manager)
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Pay attention here:
https://www.nxp.com/design/design-center/software/functional-safety-software/s32-safety-software-fra...