This paper argues that the Neo-Assyrian spelling Sapalulme of a Neo-Hittite ruler does not represent a distortion of the name Suppiluliuma (as it is generally assumed), but a relatively close transcription of another Luwian name, the first member of which may be attested in the name of Sapa-ziti, Great King of Karkamiš. Since the name PURUS.FONS. MI of the statue of Suppiluliuma from Tall Taʿyīnāt cannot be read as Sapalulme, Suppiluliuma of the statue and Sapalulme cannot be identical rulers, contrary to the widespread view.
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Zsolt Simon (2018) studied this question.