The MAC addresses are stored in registers of the AM335x. From the TRM:
"The values read from Control Module (Base address 0x44E1_0000) MAC_ID0_LO register (Offset 0x630), MAC_ID0_HI register (Offset 0x634), MAC_ID1_LO register (Offset 0x638), and MAC_ID1_HI register (Offset 0x63C) represent unique MAC addresses assigned to each AM335x device. The values in these registers are programmed into each AM335x device by TI and can not be changed."
root@beaglebone:/dev# devmem2 0x44e10630
/dev/mem opened.
Memory mapped at address 0x401b0000.
Read at address 0x44E10630 (0x401b0630): 0x0000F6A3
root@beaglebone:/dev# devmem2 0x44e10634
/dev/mem opened.
Memory mapped at address 0x40201000.
Read at address 0x44E10634 (0x40201634): 0x91A194D4
root@beaglebone:/dev# ifconfig eth0
eth0 Link encap:Ethernet HWaddr D4:94:A1:91:A3:F6
inet addr:10.10.0.100 Bcast:10.10.0.255 Mask:255.255.255.0
inet6 addr: fe80::d694:a1ff:fe91:a3f6/64 Scope:Link
UP BROADCAST RUNNING MULTICAST MTU:1500 Metric:1
RX packets:981079 errors:0 dropped:211 overruns:0 frame:0
TX packets:846542 errors:0 dropped:0 overruns:0 carrier:0
collisions:0 txqueuelen:1000
RX bytes:200210379 (190.9 MiB) TX bytes:209507855 (199.8 MiB)