It is what it is, I don't disagree that an act of dissent is almost always conducted against the match officials, but the laws are clear that they don't count this as an offence against a match official. I suppose dissent could be against something other than an official though - for example a player gets subbed and in frustration kicks wildly out at a water bottle as he walks off (this actually happened a few seasons ago when Jermaine Johnson was subbed playing for Sheffield Wednesday and he was pulled back out of the changing room in his pants to be given a second caution for dissent). And for this basis I can just about see the logic of the laws - the restart for a specific offence has to be identical always. You can't have a DFK / penlty given for an act of dissent then later give an IDFK when someone else commits the same offence against a different target.
For me acting in the spirit of the game means turning a blind eye to something that doesn't affect safety and won't affect or favour either team. One example, as I've mentioned in another topic, is if the corner flags are missing. Technically the game shouldn't be played, as corner flags are a requirement as per the laws, but I'd say refusing to play most definitely wouldn't be acting in the spirit of the game, certainly not at grass roots level. You have 22+ players there ready to play, and for a fairly trivial reason (that might be beyond their control) they are denied a game by the action of one person.
Also, some referees take a law and apply it so rigidly it becomes farcical, and that is another thing that I would say isn't acting in the spirit of the game. I once sat on a hearing for an abandoned game where the away team walked off in protest at one of the referee's decisions. The referee cautioned all 11 players, which I suppose you could argue was correct even if a bit over the top. He then told them, correctly, that if they didn't come back on he would abandon the game. After a brief discussion amongst themselves they agreed to carry on and walked back on, at which point any element of common sense the referee may have had was thrown right out of the window. He walked up to the first 5 players and cautioned them for entering the FOP without his permission, and then sent them off for two cautions, which of course meant the game was abandoned. The argument the club used was that in telling them they had to come back on he had given them permission, the referee countered by saying that isn't correct and all 11 players needed to ask for permission individually. Not entirely surprisingly the commission found in the clubs favour and the charge of causing the game to be abandoned was thrown out. Not sure what happened to the cautions and reds though as we didn't have the power to overturn those.
And finally, here is a very good example of a referee not acting in the spirit of the game (you need to have the sound on and watch all of it). Whilst this might look like a sketch or staged, it isn't and I actually know the referee -