Well...
The Linker file I was working with was the one provided in the SDK for the S32K IDE (S32ds with IAR tool chain): S32K144_64_flash.icf which differs from S32K144_64_ram.icf right in the vector table which is defined in RAM (S32K144_64_ram.icf is provided in the same SDK's example).
In both cases I have the same problem.
I believe that I don't even reach the handler installation because the Hard failure is risen up after the 1st attempt to set up the configuration for the Fault Mode Status (FMS) register of the FTM0.
Below the sequence visualized:
Here's the start up take place:
![[S32K] - Re_Installing_Handler_cause_HardFault_1.jpg [S32K] - Re_Installing_Handler_cause_HardFault_1.jpg](/t5/image/serverpage/image-id/4707iC492ED51325FFF59/image-size/large?v=v2&px=999)
Then, after the main invocation, there is the initialization of the FTM0 unit...
![[S32K] - Re_Installing_Handler_cause_HardFault_2.jpg [S32K] - Re_Installing_Handler_cause_HardFault_2.jpg](/t5/image/serverpage/image-id/4750i49822E524DA8F6A5/image-size/large?v=v2&px=999)
Inside that function there is a so called "FTM_DRV_Reset" which try the 1st access to the timer...
![[S32K] - Re_Installing_Handler_cause_HardFault_3.jpg [S32K] - Re_Installing_Handler_cause_HardFault_3.jpg](/t5/image/serverpage/image-id/4799i1DF40A65C4B09C0D/image-size/large?v=v2&px=999)
Inside the very 1st WR operation is a reset of the FMS:
![[S32K] - Re_Installing_Handler_cause_HardFault_4.jpg [S32K] - Re_Installing_Handler_cause_HardFault_4.jpg](/t5/image/serverpage/image-id/4838i9EF7632F7E452E3B/image-size/large?v=v2&px=999)
That operation triggers the exception...
![[S32K] - Re_Installing_Handler_cause_HardFault_5.jpg [S32K] - Re_Installing_Handler_cause_HardFault_5.jpg](/t5/image/serverpage/image-id/4865i60C27D987B4A5E79/image-size/large?v=v2&px=999)
According to HFSR is a forced exception, so I checked CFSR = 0x00008200,
The last access was at 0x40038074 (address of "FTM0_FMS").
![[S32K] - Re_Installing_Handler_cause_HardFault_7.jpg [S32K] - Re_Installing_Handler_cause_HardFault_7.jpg](/t5/image/serverpage/image-id/4912iE363CA5C1F58793B/image-size/large?v=v2&px=999)
Using of the wrong linker file is not good. So thanks for the hint...That mistake in any case would be another problem to be fixed for sure.