It took some time but finally I was able to take a look at it myself.
It seems to me that the original kernel patch from @brentr is still a working solution as the affected kernel code didn't change in the current kernel. So by applying the original patch, 10mpbs Ethernet started working again on my Rockpi S. I'm not able
I created PR #8575 - Fixes regression of failing 10Mbit built-in Ethernet in Rockpi S to add the patch again. I hope, that's ok as I'm lacking experience in this field so please apologize if I missed something, I just want to help and improve 🙂