Well, it depends on your gear.We are speaking about 1sp gain.
If you still over hitcap after reforging all the spirit/hit on your gear, Kirin Tor/SoHodir enchants will be better choice.
It doesn't depend on gear. Let me take another swing at explaining why. The 47 INT (combining both enchants) is superior to the 54 sp by more than just the 1 sp. That 47 INT also provides roughly .33% crit (or ~15 crit rating), not to mention a higher mana pool and more regen (though those matter less at level 80 than they will at 85). So, 55 sp and 15 crit versus 54 sp. That side of the enchants clearly favors the enchant listed in the guide. If we take the 35 crit rating and subtract the equivalent of 15 crit rating we got from INT, that leaves us 20 crit versus 36 spirit.
Again, if I'm already over the hit cap or exactly at the hit cap, those 36 points of spirit are still better than 20 crit. Having those 36 points of spirit on the enchants will allow me to reforge 36 points of spirit or hit somewhere else in my gear to 36 points of haste. I really don't see any situation where Kirin Tor/Hodir are better anymore.
In short, 55 sp, 15 crit, 36 spirit is greater than 54 sp and 35 crit. The spell power comparison is favorable and, with reforging mechanics, 51 points of secondary stat value is greater than 35.
Like MÃ¼nze said, when you have reforged everything and you are still over the hitcap Kirin Tor/SoHodir enchants is better, because Spirit has no use.