Spores in bacteria is formed because of adverse conditions and constitutes a durable form with minimal metabolism, which can usually survive starvation, drought etc.
Spores are formed from the original bacterial cell, and no new cell is formed. SO, it is not considered as reproduction.
But in eukaryotic sporulation, a durable form of haploid cells are produced upon meiosis. Usually four (genetically distinct) spores are formed from a single cell and therefore it is considered as reproduction.