I believe you are thinking about two related, but different things. The plate is a patent plate mounted above the builders plates on the smoke box. It lists the patent information for the superheating equipment installed in the locomotives which was supplied by The Superheater Co.
Superheat oil is a type of cylinder oil that is specially formulated to handle the higher temperatures of superheated steam. Standard valve oil will break down when used with superheated steam causing rapid wear of the valve rings, cages, piston rings, and cylinders.