Sage spirit is still really nice for hindsight sage classes, although the caster build seems to be significantly more popular these days (moreso when you look at sorcs in job3, where the AoE spells way outshine the two melee-exclusive skills).
Alchemist spirit is still nice for those SLs who know or have an en-masse brewer.
Bard and Dancer spirits would be nicer if party play didn't consist of end-game dungeons (well past a SL's max level of 99) and nogg2 (where the performer basically stands still and doesn't do anything but keep up one song).
Soul Linker spirit of course is still nice.
Those four are the spirit spells I focused on for my SL. For my own purposes, I also maxed Super Novice, 1st Trans (because I have a lot of characters), and Blacksmith spirits. Also planning to reset Eska (which as far as I can tell does
nothing) out for points into TKM, Monk, or Wizard spirits (undecided on distribution at this point).
Kaupe I thought was more for dodging one big hit that you may be anticipating (not sure if it works on these skills but a SLed SL or espoused SL might Kaupe support characters when you're fighting MVPs with Earthquake or Hell's Judgement). I heard it also worked on some of the nastier skills in PvP like GFist, although I can't say for sure myself whether that's true.
There was a topic not too long ago with info on changes to soul links on the kRO test server, but in the updated topic it looks like none of them made it onto the official main server, so we may not have to worry about those...
<edit>Same as above poster with regards to the whole stuck at 99 thing... but max job level for a SL is 50. Dx
Edited by Anchors, 30 August 2011 - 10:11 PM.