Definitions
Let positive integer number $n$ be referred to as $p$-composite if there exist such positive integer numbers $k_1$ and $k_2$ that $$ n=k_1+k_2+2k_1k_2\equiv k_1*k_2. $$
Let $\mathbb{K}_n$ be the set of all distinct ordered pairs $(k_1,k_2)$, such that $n=k_1*k_2$. Let the cardinality of the set $\mathbb{K}_n$ incremented by 1 be referred to as composition index ${\cal I}_n$ of the number $n$.
Based on numerical evidence I propose the following
Conjecture
The polynomial $$ P_n(x)=\sum_{i=0}^n(-1)^{\left\lfloor\frac{i+1}{2}\right\rfloor}\binom{\left\lfloor\frac{n+i}{2}\right\rfloor}{i}x^i $$ is reducible to product of exactly ${\cal I}_n$ irreducible polynomials over $\mathbb{Z}$.
Particularly this means that if $n$ is not $p$-composite $({\cal I}_n=1)$ the polynomial $P_n(x)$ is irreducible.
I would be thankful for any hint on proving or disproving the conjecture.
The following information may appear useful:
$P_n$ is characteristic polynomial of $n\times n$ dimensional integer matrix $M$ introduced in my previous question.
(based on numerical evidence) The polynomial $P_{k_1}((-1)^{k_2}x)$ divides the polynomial $P_{k_1*k_2}(x)$.
Notes added:
The first $p$-composite number is $\small 4$ with $\small {\cal I}_4=2$, the next $\small7$ with $\small{\cal I}_7=3$ and so on. As pointed out by Ewan Delanoy, $\small {\cal I}_n$ is just the decremented by 1 number of all distinct divisors of $\small 2n+1$. More generally if $\small d | 2n+1$, $\small k=\frac{d-1}{2}$ is "$\small p$-divisor" of $\small n$.