There are multiple confusions with this relationship throughout genology sites. There are at least 3 sets of David & Sarah Spencer during this time.
Sarah Flower (a spinstress) married a David Spencer (a bachelor) in England on 8 Oct 1804 in Wiltshire, England, they had a Daughter Sarah Spencer, and Sarah Flower died in England on May 12 1811. Both were illiterate and signed their wedding records with an x.
William J Spencer was the son of Sarah (1754-1788) and David Garret Spencer (1753-1824) of NewJersey/Maryland
Sarah Flower would have been 13 when William J Spencer was born. William's oder sister, Mary would have been born when Sarah Flower was 11, and both were born in the US 25 years before Sarah Flower and David Spencer were wed in England.