If you oath and the last card in your library is the Spirit, there is always the chance you opponent scoops in resonse to you revealing the Spirit

This happened on the last P9 Tournament in Karlsruhe.
I know, I was there after all.

To clarify things and sum up what has already been said:
At the moment there were at least 40 cards in the library.
Basically the game is won for the Oath player, but no matter what route you choose there is a small risk to still loose.
If you decide to oath up the Spirit, you win this turn, unless the Spirit is the last card in the library, in which case you simply loose. Which is what happened in said match and prompted this post.
If you decide not to oath, you will swing with Akroma for 6 this turn and then for another 6 the next turn, giving your opponent 1 turn to deliver 14 damage through Akroma and 1 counter, which is at least as unlikely as Spirit being the last card.
Alternatively your opponent can drop Maze of Ith and prolong the game for an unhealthy amount of time. Which he would have to topdeck since otherwise it would be on the table already.
So the quetion it all boils down to is which of the two variants gives you a lower chance to throw away the game.