Legalese semantics.
Incipient spin is the entry prior to being a fully developed spin.
Fully developed generally meaning stabilized rotation.
”Incipient” spin is not a spin as much as attempted murder does not equal a murder charge.
The “authorities” need to concur on what the incipient stage is and when it’s considered no longer incipient.
Mind you newer models 172SP can only attempt to spin in Utility category which means with two adults size people you can barely carry enough fuel to climb to a safe altitude.
As an afterthought, we couldn’t spin our DA40’s as we didn’t have equipment required by the Type Certificate Data sheet. If memory serves me right spins were approved of equipped with the same make and model propeller as used during certification.
It spins and recovers nicely