Prep veg - Destem and peel the butternut squash, then cut it into cubes. Finely dice the onion. Mince the garlic. Roughly chop the spinach.
Cook the aromatics and make the filling - Heat 2 T olive oil over moderately low heat, then add the onion and garlic. Cook, stirring until softened, then stir in the spinach, a handful at a time, and continue cooking until all of the spinach is wilted. Remove from the heat, and stir in ½ cup of milk, ¼ t nutmeg, 1 t salt and ¼ t black pepper.
Preheat the oven and prep the baking dish; make the breadcrumb topping - Preheat the oven to 400℉. Spray your baking dish with olive oil. Combine ¼ cup Parmesan with ¼ cup sourdough breadcrumbs. Melt 1 T butter in the microwave and stir the melted butter into the breadcrumb mixture.
Assemble the gratin and bake - Spread the butternut squash in the baking dish and top with the spinach mixture. Sprinkle the top layer of squash evenly with the breadcrumbs, then cover and bake for 30 minutes, until the squash is tender and the filling is bubbling. Uncover and broil for 3-5 minutes, until browned in spots. Allow to cool a bit before serving.