It’s difficult to discuss this in the abstract, but one benefit of SPOT is that it tells you which code (the users of the SPOT) you have to consider when decoupling/refactoring. In contrast, when it’s decoupled in the first place, but actually represents the same truth, you may have no idea that the other instances exist.

Writing code such that it’s reasonably easy to decouple or recombine existing uses is mostly orthogonal, I think. Usually you can just duplicate whatever is at the SPOT when the need for more than one truth arises.