Yes it is, anything you do is through your mental capacity. You can't have any intention without thinking using your mental energy.
It understand his will, which is to cut steel and to be able to cut steel you need haki hence his will is his intent = spirit.
where does it say that to cut steel you need haki... again zoro asked the exact same thing and Koushiro didn't sit a discuss haki with him he discussed that those who are capable of cutting steel are one with the sword and their sword knows their intentions.
tho i agree that to make decisions needs mental work but haki is mental and spiritual power in essence that one derives which intentions isn't
will 1 = spirit energy (eg: you have a strong will)
will 2 = intentions ( eg she does as she will)
spirit has nothing to do with ones intentions..
a strong spirited/willed person isn't afraid of Sohe king
someone's will/intention can be to apologize for what they did..
they are essentially different
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He didn't say anything about Enma only slicing him. He just commented on that one cause he knows that one.
"ahh it Hurts it must be oden's blade"... specifying what damaged him or which blade.. since he knows its taste and got scarred (which itches now and then) so he has a better understanding of what hit him
then BM saying "that is no your ordinary blade"
both of them calling out the blade that specific blade thats very potent.. and no other.. it should be obvious.
lets not grasp for straws