Set up environment on a Windows host machine
The build environment described here for a Windows host machine is entirely dependent on first having Ubuntu 22.04 running in WSL (Windows Subsystem for Linux).
POSIX platform
The simplest target platform to start with is the POSIX platform, which you should be able to build and run on a PC/laptop. ie. You don’t need an embedded platform to get started.
S32K148 platform
If you have access to a S32K148 development board then you can build the image for that target, flash it onto your board and test it.