You are replying to an 8 year old thread....

Direct Combat Spells are only opposed by one attribute (Body or Willpower). Typically making them easier to land than Indirect Combat Spells (which are avoided by a combination of Reaction + Intuition).
Direct Combat Spells originate from within the target which mean that once the spell connect there will be no soaking at all. Armor is not part of the equation. Indirect Combat spells, however, will also be soaked once they connect. And in this edition you can get 30+ soak right out of the gate...
Direct Combat Spells come as Mana variants which mean you can use them on the Astral Plane against wholly astral entities. Indirect Combat spells can only target the physical plane.
It is also not immediately obvious who the responsible magician is or where the Direct Combat spell was cast from. While Indirect Combat Spells are immediately obvious and will lead a trail of elemental effects from the responsible magician all the way to the intended target.
The advantage of using an Indirect Combat Spell is that Force is added to the base Damage Value. But since Force is not part of the DV of Direct Combat spells you can instead cast them at a rather low Force and set the limit with Reagents or break the limit with Edge.
Another advantage with Indirect Combat Spells is that you don't have to actually "see" your target (you can Blind Fire). But since you don't need a direct line of fire from your body with Direct Combat Spells you can instead target via reflections, via endoscopes or mage goggles without exposing yourself at all.
edit; fixed a few typos.