Maybe I'm crosseyed today but shouldn't this be using RP2040 GPIO numbers and not MCP2525 PIN numbers.
// There are no default SPI pins so they must be explicitly assigned
// ATTENTION ! Make sure to only assign IO-pins that can be used
// According to the RP2040 data sheet, section 1.4.3 ”GPIO Functions” page 13,
SPI.setSCK(MCP2515_SCK);
SPI.setTX(MCP2515_MOSI);
SPI.setRX(MCP2515_MISO);
SPI.setCS(MCP2515_CS);
SPI.begin();
Serial.println("SPI.begin();; done");