I think I remember that the creator of it just happened to be trying to explain while at a table, so spoons were the physical object at hand. I'm fond of spell slots.

Spell slots makes more sense to me too. Probably a good way to explain it to my videogame-obsessed bf.

Yeah there isn't anything to get, other than that spoons are tangible, countable objects. I think the nondivisibility of spoons also helps dispel any notion that one could argue about how much mental energy something could take.

Today I learned that spoon theory is NOT based on T.S. Elliot's line, "I have measured out my life with coffee spoons."