Well the spring does have a resistance, as does anything that allows electrical continuity through the circuit. And when the pin on the switch touches the negative contact of the battery, electricity flows through the switch (and the spring) because this is all in contact with the metal of the mod that allows the flow of electricity. On some poorly designed mods, the spring may have a higher resistance than what many sub-ohm vapers wire their coils... resulting in a hot button. But, even if the spring resistance is very low, the resistance is there and will cause a slight voltage drop.
A pair of magnets that don't ever actually touch does not have continuity through the magnets, so this setup will allow for less voltage drop in the mod (although the difference will be very small).