Hi @zyt,
Are you utilizing the Evaluation License? Or is this another license? The linker files are not necessarily included in the SW package, even if IAR is supported (since it's supported by the IDE in general).
Also, you can use the existing .icf linker files from the RTD installation path:
C:\NXP\S32DS.3.5\S32DS\software\PlatformSDK_S32K3\RTD\Platform_TS_T40D34M40I0R0\build_files\iar
Best regards,
Julián