After switching from "nvs_partition_gen.py" to "generate_esp32_chip_factory_bin.py" it worked.
I used the Test Certs like described in "https://project-chip.github.io/connectedhomeip-doc/platforms/esp32/factory_data.html"

I set these sdkconfig.defaults:
CONFIG_ENABLE_ESP32_FACTORY_DATA_PROVIDER=y ...

I use esp-idf v5.4.1 with esp-matter v1.4 with target esp32c3
When switching to factory dac provider I end up in wrong commissioning mode 0, dac credentials do not get loaded:

I (1343) chip[DMG]: AccessControl: initializing
I (1353) chip[DMG]: Examples::AccessControlDelegate::Init
I (1353) chip[DMG ...