I have no idea. it sure looks like they are the same part. I got the data sheets from google and the only difference I see is that pins 11 and 12 APPEAR to be reversed. That could easily be a typo, as I cannot imagine why they would make a change like that. In any case, since in the normal application, those two pins are connected together through a couple of 0.22 ohm resistors, it shouldn;t matter anyway.
STK404-100S was discontinued a year ago in favor of STK404-100SC. APparent difference is a improved substrate that improves heat dissipation. I suspect a similar difference is what the S means. A little more research with Sanyo might get you a more definitive answer of you feel like doing it.
Looks like they should be interchangable to me - but that is only my opinion.
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