As per NXP Semiconductor, the S9S12ZVL32F0VLF has a mask set 0N23N. The S9S12ZVL32AVLF has the same mask set.
The change (from F0 to A) was made because it is possible that the device can be manufactured in a different factory. F0 is manufactured in ATMC while A is for ATMC or TSMC10. In the past, manufacturers used different mask set numbers for the same mask if the device was manufactured in a different factory.
There was a PCN published in the past. The PCN unifies the same mask set with different codes to a common code (A, B, C, etc.) when the reason for the different mask set number is solely the manufacturing site.
So, both the Parts (S9S12ZVL32AVLF and S9S12ZVL32F0VLF) are same.