Due to a problem in the Intel® Quartus® Prime Pro Edition Software version 23.1, the 100Mbps mode of Triple-Speed Ethernet Intel® FPGA IP with "10/100/1000 Ethernet MAC with IEEE 1588v2, 1000BASE-X/SGMII 2XTBI PCS, and Embedded Serial PMA" core variation reports intermittent timestamp accuracy error ranging from 16ns - 64ns. Other data rates are not impacted by this problem.
There is no workaround for this problem in version 23.1.
This problem has been fixed in version 23.2 of the Intel® Quartus® Prime Pro Edition Software.