Dear Juan,
Consider the shape of a d/log E curve, and the fact that both the slope and to a lesser extent the shape of the curve can be changed. Then consider the simple truth that if a print has a brightness range of 2.1 -- seven stops -- you're doing very well indeed. In other words you're compressing the brightness range of the real world immensely: a sunny scene can easily top 10 stops. And you're not compressing it linearly. In other words you can, depending on your intention and your skill, record more or less of the shadows in any print. That's before you start dodging and burning...
Now consider that the old name for incident metering was the "artificial highlight" system, because that's exactly what it is: the meter reading is based on the brightest highlight you can record without "blowing", i.e. the meter reading is keyed to the highlights. ISO speeds for negative film are based on the minimum exposure required to give texture on the film, i.e. they are keyed to the shadows.
A grey card is about 2.5 stops darker than the "artificial highlight". That's how it's defined: 18% reflectance, whereas a pure white is about 90%. A moment's thought reveals that a grey card is therefore keyed to the highlights, and that any shadow much darker than about 3-4 stops down from the grey card will have no detail. Often, shadows are a good deal darker than 3-4 stops down. Unless you read these shadows directly, you cannot guarantee adequate exposure.
In other words, you could read a sheet of white paper; or a sheet of grey paper; or the inside of an incident light receptor; and they should all give you the same reading, after you've adjusted for the reflectivity of the paper or the translucency of the incident light receptor (different index marks on the meter for spot, auto-compensated by the density of the incident light receptor). But none of those readings will give you detail in shadows much more than about 3-4 stops down from your artificial mid tone. It doesn't matter whether you read the incident light off the white paper, grey paper or incident light receptor: it's all incident light, and it's all keyed to the highlights.
If you don't want shadow detail, fine. But if you don't, why piddle around with taking a reading with an (expensive, inconvenient) spot meter and an even more inconvenient grey card instead of an incident light reading?
Of course "Direct sun can sometimes cause wrong incident metering" but so can incompetent positioning of a grey card. My argument is that it's just as easy to learn to use an incident light meter competently, and a lot easier to actually use it. And you will get exactly the same reading both ways.
If you prefer to use a spot meter and a grey card, well, that's fine: it works for you. But it's still logically and practically exactly the same as incident light metering.
Cheers,
R.