It wasn't mentioned in A&A because spirits aren't part of the academic world. However, RoP:M has something to say about it. Spirits are pure form, with no material component. They can be affected by Mentem magic because they are intelligent.
Substance is a necessary category; a thing is not a thing without it. Purely by possessing substance are the other categories inherited, you can't have substance without the rest. However, there were some C13 authors who believed that spirits, angels, and demons were made of a substance so fine and subtle that it is inperceptible. In ArsM, this is true for demons who cannot wholly let go of the material world, however it is not true of angels or spirits.
I find it vastly amusing that the option I disregarded as 'absurd' was, in fact, correct.
So even when a spirit (however intangibly) occupies an intangible space or acts in a manner, it is not described by the categories of Relation and Action, but is something else entirely? Mystery, or does this have a name?
Quick summary: while spirits have no location by virtue of having no substance, they are finite. Only God is infinite, and thereby omnipresent. So an angel must have a location. In other words, they can be said to be in a place because they cannot be everywhere; which is not quite the same thing as a substance being in a place because it inherits it by virtue of being material. (Hey, don't look at me! I didn't invent it!)
Ow, that was physically painful yet somehow it made some sense to some degree.
In short: Yes, spirits have location but it's weird.
I find that 'containing' a place/person bit to be perfect for describing the relation a spirit entity has to its given concept or location. I wonder if I might go so far as to say that the spirits of all things reaching out to one another nearby is the basis of the Group target... it always seemed that magic was the action of semi-sapient spirits and so would recognize such distinctions, and semi-sapient spirits responding to word and gesture fits with the Roman opinion of how magic operated...