I've almost only ever used incident measurement, especially with slide film, but an article I read in the last couple of days put a new spin on it, if you like. It argued the merits of flat incident modifiers vs domed modifiers. Apparently flat covers are more accurate in the sense that the acceptance angle is smaller than a domed cover and the metering tends not to be influenced by side light. This is particularly important to film makers where exposures have to be very, very precise. That's not to say a domed incident attachment wouldn't be appropriate in some circumstances. Sekonic light meters have interchangeable incident light modifiers, a school friend of mine had to buy a Sekonic studio meter when he studied at the London School of Film Technique, so there can't be a better recommendation for exploiting the characteristics of different modifiers. My baby Sekonic 308 has a clip on flat modifier, I wasn't sure why until I read the article.