Unused pins on H6 Allwinner SoC
Even though the PHY isn't being used by the board, it still needs to be powered so it doesn't disrupt the rest of the chip system internally.

It is possible to design chips so that PHYs are on their own power islands that can be shut off, but this takes area and is hard to verify. The PHY probably does have an internal power-down mode that you can select to minimize its current.

the EPHY-RTX resistor isn't a pull-down. It's a bias reference for internal current and voltage sources that the PHY needs to work. Since the PHY is powered up it likely still needs this reference to operate, even when unused.

I don't think you need to do anything with the TX and RX pins at all. They have internal termination that will keep them from doing anything nasty.