Garyh I completely agree that reflective metering can be a great tool but not that it can be more accurate, equal sure but not more.

What I will say is that each method requires a different mindset.

Reflective spot metering allows us to tie a very specific point in the scene, typically the shadow point for a landscaper, to a very specific point on the the film curve. Measuring that specific point that one wants to tie to the film is mentally a strong connection, it feels emotionally tangible. The reality is though that picking the point in the scene to measure is purely subjective and arbitrary.

Incident metering requires that we ask ourselves, when we look at a scene, do we want more or less shadow detail than normal?

Both approaches can get us to the same camera setting.