That is another name for the washer that goes between the toilet tank and the tank. I could only find "universal" spud washers and after trying 3 of them they all leaked. I put rtv around the washer before I put the tank down and it has worked so far for 15 years. The spud washer is a rubber like material, it's totally different from a Wax ring.
The wax ring is what is seated under the whole toilet assembly.