WS is supposed to be disabled for S32K312 using option F.
1) All clock domain needs to be changed accordingly. Including HSE_CLK
and others.

PLL settings you may change how you need it to create particular clocking scheme. Yes, you may change it to 60MHz.
2) Yes, it seems to be wrong in the RM as it shows
MC_CGM.MUX_0_DC_0[DIV] = (000b) = 80MHz and
MC_CGM.MUX_0_DC_1[DIV] = (000b) = 60MHz
what's obvious nonsense as both are coming from same source.
It should be either 80/40 or 60/30.
Let me check with factory. Thanks for highlighting of the issue.