This is because of a reset issue with Ethernet PHYs in Linux, see [1].Wiping board SPI flash which contained old U-boot and using 2025.01 from SD card fixed issue hence DTS is OK.
Two workarounds:
1. Let boot firmware reset the PHY before Linux, i.e. use U-Boot
v2024.10 or newer.
2. Use a ethernet-phy-id compatible with correct phy-id to force Linux
to attach the PHY.
I suggest you try to wipe U-Boot from SPI flash on your board and update
to use U-Boot v2025.01 and try again.