I have spent some time looking at this. It does not work for me.
If I set the CanCom1 configuration into loop back mode, the demo works as expected, so I think the application code and CanCom1 are ok. What is puzzling me, is that there is no set up of the SBC (UJA1169TK/F). Even with external supply to provide 'Batt' signal for SBC, CAN does not get through. Therefore no activity on the digital lines going to SBC. Reading data sheet for SBC, it seems clear to me that CAN is off by default and the CAN control register needs 'CMC' to be set. I find it puzzling that no code for the SBC is provided in the shipped SDK example, or the Example posted by @PetrS yet both are stated as working? The wording in each example is ambiguous regarding the SBC too - ' In the first part, the application will setup the board clocks, pins and other system functions such as SBC if the board uses this module as a CAN transceiver.'.
https://community.nxp.com/t5/S32K-Knowledge-Base/Example-S32K144-FlexCAN-TX-RX-Error-ISR-test-S32DS2...
Previously when I used a 5744P dev board, the CAN was enabled in the SBC without need for configuration, but I do not believe this is the case for S32K144EVB-Q100.
Please tell me if I am missing something.
Meanwhile I set up the SPI.