Hi @fengba_360,
1. Even if you are not using the POWER component, you can still enable and disable application cores and peripherals as needed, based on functional and power requirements.
For example, in the S32K3 Low Power Management AN and demos, a second functional group is used to enter the VLSR mode by simply switching the clock from PLL to FIRC:


The clock tool enables the clocks, and the power component enable the fields that gate the application core clocks, which can also be clock gated by executing Waiting for Interrupt (WFI). You can look at Chapter 46 from the S32K3XX's reference manual for more information.
If you use the power driver and set a power mode, you need to configure the peripherals used in that specific mode, using that same low power demos, you can see that the power driver is initialized, and the RUN mode is set:

This driver then configures the peripheral clock gating with the configuration set in "McuPeripheral".
2. Since FlexCAN itself is not a power domain, the module is not used for wakeup and does not need to be enabled for standby, only the external pin is used as interrupt which shares the FlexCAN functionality. Please refer to this post: Solved: Re: S32K3 Wake up method - NXP Community.
3. Since FlexCAN module does not provide wakeup, yes, functionality must be implemented in the callback.
Best regards,
Julián