The Infineon S25FL132K0XMFI040 is a 32Mbit NOR Flash memory from the FL1-K series, organized as 4M x 8 bits.
108 MHz Quad SPI — what it means for read throughput
The 3 ms page write time sets the firmware-update latency floor.
For a BOM line that must stay active, the closest functional alternative is another 32Mbit SPI NOR Flash in an 8-SOIC package with Quad I/O support — for example, a part from the same FL1-K family with a different status code, or a cross from a second source such as Macronix or Winbond.