I've found something more interesting:
In .tdw file, the first 2 dword is pointers, what the second points is a tim picture with 16 palettes, some Japnese characters there. There is a sysfnt.tdw in menu.fs as well, which is the game font, guess it wasn't used.
The .map file stored the tile table from .mim to background, 16 bytes per tile. The format is a little different from the FF7 field table which Ficedula had described.
struct TileTable{
signed short destX; //background position, can be negative
signed short destY; //can be negative
unsigned short layerOrder;
unsigned char srcPageIndex; //source page index of .mim file, minus 0x90
unsigned char unknown2;
unsigned short paleIndex; //palettes index, minus 0x3c00 then divide by 0x40
unsigned char srcX;
unsigned char srcY; //source position of page in .mim file
unsigned char unknown3[2]; //sfx related?
unsigned char optionalTile; //00: addable tile
unsigned char bgLayerIndex; //background layer index
};