Also note how the attacks take place on SR 1. This makes it seem like it's not actually Spirit Combat (which always happens on SR 12). On the other hand, its attacks are described as "Sprit Combat", using (one would think) the normal Spirit Combat rules.
This is either an unedited remnant of an earlier version, or a major deviation from the regular rules. It doesn't really make a lot of sense as written - anyone attacking it in Spirit Combat will strike at SR 12 under the normal system with an opposed roll, which means that it could do damage twice in a round (sr1 and SR12), but then, it doesn't have a printed Spirit Combat damage...
This is what I think makes sense: ignore all the parts about MP vs MP and SR 1, and just say that it does 1D3 Spirit Combat damage and twice that to a location.
It's still not clear how the first round effect interacts with Spirit Combat, though.
Gods, what a mess!