I recently learned that the review queue for low quality posts includes audits from those posts flagged as spam.
Just today I came across a post in said queue that actually looked like spam. A very short answer with a link to a commercial product that did not answer the OPs question.
So I clicked on "Recommend Deletion", and... there is no way to give "Spam" as the reason. The best option I could find was "No comment needed". All other reasons would have been plain wrong.
So I suggest either removing the "Spam" audits from the queue, OR giving the option to recommand deletion as "Spam".
It's somewhat sadistic to audit for Spam, without providing a good way to actually handle spam. I know the audits only check if you clicked on "recommand deletion", but anyway... if you want me to identify Spam, let me identify Spam.