Hi,
I created an issue in the M5GFX repository. Big kudos to @lovyan03 for providing a very fast answer and solution.
For me the solution for an M5Stack CoreS3 is to add an include for <SD.h>
#include <SD.h>
#include <M5CoreS3.h>
See M5GFX issue #79 Error: cannot declare variable 'file' to be of abstract type 'lgfx::v1::DataWrapperTfs::SDFS' for reference.