They all have carbon spotting. Does that lose value of a coin if it was MS condition? Not saying this is lol
I don't know. Let's say you have a Concours level car with spotting on it. Do you think it would hurt it's value or beat an exact one without spotting on it ? versus just a beat up car with spots on it. If the cent was something special and you needed it in a totally pristine condition, then the carbon spotting would hurt it's value. If you are using it as money then it's still worth one cent even if you were to hit it with a hammer. Abe does look pretty Happy about it though with a little curl in his mouth and slash across his eye.
Bottom line is that it affects the eye appeal. Some years it is nearly impossible to find coins without spotting. And in those years even 67 and 68 graded coins can be found with spots.