Theistic Luciferians like most other Luciferians usually don't believe Satan and Lucifer are the same. Their information about Lucifer either comes from Greek/Roman tradition or from Gnosticism. Some Gnostic ones even believe that Satan is Jewhova and Lucifer is Jesus and Lucifer-Christos (as they call him sometimes) is the good guy. So they can be considered as borderline Christians too.
The only Luciferian that gets his information from the Qliphoth is Michael W. Ford, and he's considered controversial and atypical among Luciferians, so that many of them don't see him as a true Luciferian.
Short story about "SS's": There's no Spiritual Satanists outside JoS. All others who call themselves SS's are ripoff fakes. You can understand this if you look at how the title "Spiritual Satanist" came to be:
Back in 2002 when JoS was some months old, HP Maxine was a Traditional Satanist and called herself a Traditional Satanist. She was learning more and communicating with Satan and getting info from Satan that was different from what typical Traditional Satanists believed. So, she decided after checking with Satan to call her new form of Satanism "Spiritual Satanism" to differentiate it from other forms of Satanism, as it was turning out to be unique and distinct. This was very controversial and most of her fellow Traditional Satanists disagreed and wanted her to keep calling it "Traditional Satanism".
For about 5-6 years, only JoS Satanists called themselves Spiritual Satanists. But after that time, JoS became very popular and some fake Satanists who didn't even agree with JoS and who even attacked JoS started calling themselves Spiritual Satanists too. But they are fakes, as most of them don't practice power meditation or other practices which makes Spiritual Satanists for what they are.
In short, those who call themselves "Spiritual Satanists" but don't agree with JoS simply stole the title "Spiritual Satanist" from JoS, as HP Maxine is the first who came up with it under Satan's direction.