CDFreaks.com reports that a user of their forum called Maik has posted a firmware on his site that allows you to flash your Lite-On 24103S/32123S to a 40125S. Several people (also two of our moderators/experts) have already confirmed that it works.

I tested Maik's Xsu1.bin with my litey 32123S... Everything seems to be working normally, but now my drive is detected as a 40125S and can write at 40x too in Nero 5.5.9.9... Good work Maik... Now how about 48x???

Flash your Lite-On 24103S/32123S to a 40125S