Here's a potentially significant issue that's occurred me. Traditional spirits are all variable attribute of course. Well, what about people who capitalize on our truly awesome spirit rules and do the whole 'humanoid adult level digimon' thing? Would their spirit form(s) be variable attribute as well? Or would they be whatever attribute the digimon they choose normally is? There are many cards that an allied, or enemy, tamer could use for which this would be a massively significant detail.
Hmm...well, since one of the primary characteristics of Spirit Digimon are their variable attributes, so yeah, I'll say that non-traditional Spirits will have the variable attribute as well, if only to separate them from their 'regular' forms.