I don’t think the SDIO is ever get enumerated. The problem is not fw or client driver.
This is the log of sdio wifi on TX2.
[ 1.461159] sdhci-tegra 3440000.sdhci: Client registration for eMC Successful
[ 1.506029] mmc1: SDHCI controller on 3440000.sdhci [3440000.sdhci] using ADMA 64-bit with 64 bit addr
[ 1.757516] mmc1: hw tuning done …
[ 1.761158] mmc1: new ultra high speed SDR104 SDIO card at address 0001