Yes...
if rays come at 45º light received is 70% of the case light is perpendicular.
View attachment 264125
Also the reflectivity changes depending on direction...
Yes...
Suposedly you want a shading to depict volumes, in case of incident metering you don't change the reading. Incident metering would be the perfection if illumination was always uniform, but it isn't.
But in reflective spot metering you also correct the exposure depending on the relative brightness of the subject. If you meter on a perfectly white wall then you want that wall at +3, if you meter a very light caucasian cheek you want it at +2.. if you meter on concrete you want it at 0+/-
If subject is mate and illumination angle aganist the surface is 45º then you should correct exposure by 1/2 stop.
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Clearly incident metering and reflective metering are very different approaches to decide an exposure that is to deliver a good image.
Incident metering imposes a certain density level on each film spot depending on subject's spot relative reflectiveness in the camera direction. Prolem is that illumination may not be uniform.
Reflective metering imposes an exposure to get the scene recorded, not matering how illumination is.