The MCAL4.2 and MCAL4.3 releases contain sample application for S32K118 which includes startup and linker files. After you install the MCAL4.2 it is available here:
Or if you use MCAL4.3 then it is available here:
The MCAL4.0 release contains sample application for S32K144 only.
You could also take the linker and startup files from S32 Design Studio for ARM which is available for free from www.nxp.com. After you install S32DS the linker and startup files are available here (if installed to the default path):