I haven't seen this notation ever done for service contracts, just parts.
I had a really old price list pulled, and non of the CON's for any product have a = varient.
Having gone through order hell on this, doing anything based on trying to match up a product with a part number in the global price list is futile for smartnet. Don't even go there.
The only way to go is to pull a quote off the SCC quote tool based on serial #. Ie. What you believe you bought the box as might not be quite what Cisco believes it to be. They are also moving/moved towards a system of pricing contracts based on the contents of the box, rather than a flat rate for the whole platform line.
Ie. we ordered some 5350's as one way, but cisco had them under a different equivilent part #. The original part# had a service contract part in the catalog, but we couldn't order that way. The part # we ended up ordering wasn't in the global part # list, and was cheaper anyway.
The only way to go is to get a quote based on the serial #. Its quicker for fulfillment that way too.
This has nothing to do with "spare" parts. The "=" sign on a part number only indicates that it ordered separately from a chassis that it goes in. In this case the "non-spare" part number indicates you are ordering support at the time you ordering an "AS5400". Since you are ordering a new "AS5400" that includes 90 days of warranty support, you getting a break on the first year of the support contract. In subsequent years, you will need to order the "spare" support contract.