Nah, see, the one that doesn't make sense as a dichotomy is Spiritualist/Materialist, as implemented.
From the "Religion = PSYCHIC POWERS IN SUBSPACE" weirdness to the "Every single species is the same Space Religion and is buddy buddy" (What, heretics and heathens aren't a thing?) to the "Materialists love robots and spiritualists love psychics and Never The Twain Shall Meet" weirdness, to the research bonus to materialist (that kinda makes sense but it's really imbalanced, it makes not picking materialist kind of feel like a handicap.)
What they *should* do is instead have Internal vs. External, or Mind vs. Matter, where the ethics are that the species is concerned with the mental, their culture and their brains, and get a 10% boost to Society, and the other ethic is concern with the external world, and a 10% boost to Engineering (and a 5% boost to physics for both of them :v) (This is ALSO assuming they really wanna keep their Psykers vs. Robots thing going on, which I guess more power to them? It just feels tacked on to the spiritualist/materialist thing they started with when the game came out.)
And then have a seperate system for religion (or lack of religion, and have all the Materialist responses to events simply be the Atheistic [lack of] Religion response), because a) religion colours everything, and any single ethic could be religous, and b) Everyone Worships Psychic Space Jesus in Space?