Minor correction: This appears to be a difference between the first and second printing. In the first printing, it is as ShadowcatX stated, and it was changed in the second printing to what I quoted. So, now RAW matches what was the most likely interpretation of RAI (considering the spirit blocks included regular old Perception as a skill in contradiction to the verbiage on p 301). However it might have worked in old editions, it appears that spirits perceive light and sound and smell, and presumably other senses, similarly to metahumans while materialized.
In multiple places, it states that they cannot use DNI (whether implanted or trodes), so that point is pretty clear. There is only the one place (under Possession in Street Grimoire, pg 197) that states that "Possession does not allow the spirit to operate AR or cybernetic interfaces," which I assume is meant to mean via DNI since AR can be used via trid projectors and AR gloves (or voice command) or via touch screen (electronic paper). I'd even posit that if the possessed form was metahuman enough to wear them, that glasses or goggles would allow viewing AROs. Likewise for Materialized spirits.