I just got back into this stuff after a couple of decade hiatus, and have learned some new tricks. I used to use tap water and photoflo, then leave the film to hang. I used to get spots. From that, I learned to use a folded paper towel lightly and slowly against one side of the film at a time, which worked better.
Sponges like to hold on to crud. I would never use a sponge.
Coming back, I learned about distilled water, so I tried that, alone, and it worked good. Then I added photoflo and that worked fine, then I added back the wiping, and that worked fine. I think the big step, though, was the distilled water. I'm sold on the stuff now, and can take the photo flow or leave it. Don't try to wipe negs that have just the bare water, no photoflo--they're a bit stickier, and wiping doesn't work so nicely.
I'm inclined to say bare distilled water is the best, though.
One thought: you don't want film in your tank at the same time as concentrated photoflo--take out the film and mix in the photoflo well, then put the film back in. If you get even a droplet of concentrated photoflo on the negs, that will cause you pain. Sure, you can be lucky most of the time, and maybe it hasn't happened to you yet. . . .
Second thought: I grew up a few miles from one of the world's largest holes, a limestone quarry, and my town made cement. Back then, in the 50s, it coated the whole north side of town. The only way you could get it off your car windshield was with vinegar. I imagine that might remove water spots, and if you wiped it off carefully after, you'd be fine--it's not inherently dangerous to anything in the film.