Entropy change of surroundings and system
In evaluating the entropy change of the surroundings, you need to first look exclusively at its initial state and its final state, before and following the irreversible process.  The only difference between the initial state and the final state is a difference in enthalpy of the surroundings, equal to amount of irreversible heat that flowed to the surroundings.  To get the entropy change for the surroundings, you next need to separate it entirely from the original system, and subject it to a new reversible process while in contact with its own new surroundings (i.e., a second set of surroundings).  No matter what new (alternative) reversible process you devise, you will always end up with the same enthalpy change and same beginning and ending pressures, and its entropy change will always be the same, and equal to the irreversible heat it received in the original process divided by its absolute temperature.

On the other hand, for the original system, if you follow the same procedure (separating it from the original surroundings and putting it into contact with a third surroundings), the reversible process you devise will give you a different value for the integral of $dq/T_{boundary}$ than the integral of $dq/T_{boundary}$ for the original irreversible process.