I'm not quite sure what you mean by "proxy," but it does sound ap
proximately right. If you put the clock line on PB0 or PA0, you can toggle it with INC/DEC PB or PA (with A in 8-bit mode) after you start with it in a known state, without chaning the other bits. It's not necessary to AND and OR them. If you make your data-in line to the master (MISO) a bit 6 or 7, you can test it with BIT, again without ANDing, and do a conditional branch immediate following the BIT instruction, with no concern for what's in A at the moment, and without affecting A, X, or Y.
I would not stop at one VIA for a computer, but I
will say that one VIA can be used for a lot more things simultaneously than most people realize. If you have 3 bits of I/O dedicated for serial I/O, plus let's say three more for SPI selects, that lets you use 7 SPI devices and a load of I²C devices (UARTs, A/D and D/A converters, keyboard controllers, display drivers, serial memory, hundreds of bits of I/O, etc., and you still have more than half the VIA free. A lot of things can be doubled up, since bits can be toggled on connected devices that are not selected at the moment. On a single VIA, I have a synchronous serial port (the SR) for dumb shift registers, the timer (T1) for the software RTC, the printer port, LCD interface, keypad interface, beeper output, I²C port, and ABORT button input (like a RESET button, but not as drastic since you can get the processor's attention with an NMI without resetting all the hardware), and a few of the bits are shared with other interfaces (like the
oscilloscope raster graphics). The other two VIAs are only used for half as much stuff and are more free for non-dedicated I/O.
The MAX232 is what many people think of first for RS-232 line drivers and receivers, but there are lots of ways to accomplish the same purpose. For example, if you already have ±12V (or anywhere near it (like for LCD bias, supply for op amps for data converter input and output, etc.) you can use the MC145406 which needs no external parts and has three line drivers and three line receivers, instead of two, in the same size of package. Or, if you are on a super-tight budget, the 1488 and 1489 pair give four pairs of drivers and receivers for about twenty-five cents per IC, and again require no external parts like the MAX232 does.