Infineon’s Trusted Platform Module (TPM) SLB9670 Connection with SPI1 (tpm_tis_spi: probe of spi1.0 failed with error -110)

Yes, spi@3230000 is for SPI1 which includes following SPI pins:
PY.00: SPI1_SCK
PY.01: SPI1_MISO
PY.02: SPI1_MOSI
PY.03: SPI1_CS0
PY.04: SPI1_CS1
You can configure them as following in pinmux spreadsheet.

To port TPM on Jetson, you can also refer to the following topics:
How to enable TPM - #5 by DaneLLL
How to enable TPM2.0 module in Xavier?
SPI TPM slb9670 isn't worked on Orin NX JetPack5