I've seen numerous posts around these forums, stating that Intellect is *the* mana regen stat for Priests. Somehow, those numbers don't really make sense to me. Maybe it's because I'm a Holy priest, but to me it feels like Spirit is better for mana regen than Intellect. So I have done some number crunching on it.
I've been pretty much of a Spirit junky, because it gives both spellpower and mana regen, so that's what I aimed my gems and enchants for. Of course, I am assuming that a Holy priest has the Spirit of Redemption talent, as well as the Spiritual Guidance. Also, Meditation in the Discipline tree seems just about mandatory for a Holy priest.
The base formula (as grabbed from WOWwiki):
MP5 = 5 * (0.001 + sqrt(Int) * Spirit * Base_Regen) * 0.60, where base regen at lvl 80 is 0.005575.
I will use my own stats here. These are totally unbuffed (but gear fully gemmed and enchanted, aiming at Spirit over Intellect):
INT = 1177
SPI = 1252
SP = 2331, of which 2018 comes from straight Spellpower on gear, and 313 from Spirit.
MP5 = 920 / 561, of which I gain 718 / 359 from the amount of Spirit and Intellect I have. I have 202 straight MP5 on my gear.
Mana = 21238
Now, as said, I have gemmed for Spirit mostly, over Intellect. Of the above values, I have 71 INT, 130 SPI (120 base, but boosted by Human Spirit (3%) and Spirit of Redemption (5%)) and 12 SP from gems. If I were to swap these out for Intellect mostly, over Spirit, I would gain 90 INT and 12 SP and lose 108 SPI (100 SPI from gems, but boosted). For good measure, I will also assume to swap out my +100 SPI trinket for the +128 INT one. This drops me another 108 SPI effectively.
Altering these values and plugging them into the MP5 formula I stated above, the values change as follows:
INT = 1267
SPI = 1036
SP = 2273 (2018 from straight Spellpower on gear, 255 from Spirit)
MP5 = 849 / 525 (647 / 323 from SPI and INT)
Mana = 24508
So that's a loss of 71 / 36 MP5 and 58 SP, while gaining 3270 mana in the initial pool. Assuming that regen happens outside the FSR, 3270 mana is regenerated in just under 4 minutes. Inside the FSR, it's regenerated in just over 7,5 minutes. Over an entire battle, it's likely to be partially inside the FSR, partially outside (if for nothing else than because of the mechanics of a boss encounter that enforces this). As such, shorter fights benefit more from the Intellect, while longer fights benefit more from Spirit.
Tonight we did ToC10 again and I checked the fights; most of them lasted on average around 6 minutes from start to finish. I don't have exact time data on other fights (like in ICC10, or Ulduar10 ... I have no experience in 25-man raids to those locations), but my feeling says they're not much different. Of course, I am not considering specific fights like against General Vezax, as mana regen is blocked there.
Based on this data, I conclude that chosing for INT over SPI or vice versa is pretty much personal taste, but that's only because INT increases the mana pool. As a plain mana regen stat, it is (much) worse than SPI. The main reason, of course, is that mana regen goes up with the square root of INT, while it goes up linear with SPI. So, a point of INT contributes less than a point of SPI and the higher the INT goes, the less the overall contribution from a single INT point becomes.
Or am I missing something in the scheme of things that calls INT the best mana regen stat?