i wouldve though it completely depends on setup.
I’ve never done an ik/fk spine match as tbh a decent ik/fk hybrid spine hasnt failed me yet, one set of controllers with usability of both.
If you still wanted a separate ik and fk spine and a way to match them, then as long as the ik and fk joints are setup the same (amount of, position, orientation) then do it as you would a ik/fk limb.
the fk -> ik is easiest, match the position and orientation of the fk controls (+ any offset you might have on them) to the ik joints.
as for ik -> fk, you can attempt to match the ik controls to the fk position and similar orient, which is fine, for say the hips and chest (start and end), but in between them is the tricky part, solved in various ways, again depending on your setup/rig.
I’d suggest look at having a null copies of the middle ik ctrls connected to the fk joints, that way when you move the fk joints, those copies move as where the ik control would be, whether with constraints etc (this entirely depends of your rig/setup i think) so you can query it and apply it to the actual ik controls (similar to how I would approach an ik/fk snap for limbs)
if the explanation is difficult to understand, apologies.