There is no such thing as a spousal SEP contribution. SEP contributions are employer contributions for eligible employees, limited by the amount of the particular employee's compensation, so the employer is not permitted to make a SEP contribution for a non-employee.
If your business was a qualified joint venture between you and your spouse and each spouse filed Schedule C, each spouse would be an employee and SEP contributions for both spouses would need to be made in the same proportion of each spouse's compensation (equal amounts if ownership is 50/50).
Regular traditional IRA contributions can be made for each spouse, but with compensation sufficient to support a $66k SEP contribution ($330,000 or more of net earnings from self employment), MAGI is almost certain to be high enough that regular traditional IRA contributions would be nondeductible.
