Hello FC,
The use of buffered SPI send is of little or no value for SPI master operation. However, for SPI slave operation, the ability to queue two bytes ready for interrogation by the master may be of some practical use.
For master operation, once the second byte is entered, there is additional (and unnecessary) risk of an overrun error occurring, especially if the clock rate is high, and other interrupts are in use. The processing required at the completion of the first byte can be potentially delayed by the execution time of the other ISRs. There are no overrun timing issues if handling a single byte at a time (whether or not using interrupts).
Utilising interrupts for master operation is likely to be of significant value only when the SPI clock rate is very slow. For the fast clock rates normally used, the additional time overheads associated with entering and exiting the interrupt are likely to be comparable with the byte transmission period.
Regards,
Mac