Where a spanking is necessary giving another punishment can be abusive and destructive. Let's see instead of administering a one minute spanking for hitting a girl I will put my third grade boy who's attention span is ten minutes on three days of consequences so by the end of it he will not remember what he is in trouble for, we will both be grouchy and angry. That's much better than doing something that takes one minute and then moving on with our lives. Which method is the truly the abusive one? Which method causes the least amount of bitterness and anger? Oh, and I forgot lets not spank him but put him on mind growth retarding drugs like Ritalin and Adderol.
Yes, there are other bad choices one could make.
However, that still does not make the spanking "necessary," it just makes a more appropriate choice of discipline necessary.