It does not need any extra gpio lines in the .dts file.
Adding the wp-gpio lines actually causes the at24 module to fail to load because it notices the conflict with the green led driver.
you can write a mac-adress there for ethernet and wifi as imho these are not fixed, but not sure if they can be read via dts linking or changed from userspace afterwards
Regarding MAC addresses.
I have seen on other platforms two different methods used, so I expect they are both already in the kernel source code:
On ARM platforms:
stored in uboot env variables, then uboot passes them in the command line. uboot can also use these for net-boot. This is quite a good solution as it can be both used by uboot and edited by the user if needed. I think uboot can also insert these from the env into the device tree.
stored in the device tree.
On X86:
Stored in the ethernet device hardware
Stored in the BIOS
I don’t see any harm in adding the eeprom as an option for a source of MAC addresses.