There are lore reasons for your DM's view
I think you are technically correct that if you only read the text of the draconic spirit stat block, as written the damage resistance it shares with you, and the type of damage its breath weapon deals are not coupled, as you explain yourself and as this answer states.
But let's take a look at this:
When you cast this spell, choose a family of dragon: chromatic, gem, or metallic. The creature resembles a dragon of the chosen family, which determines certain traits in its stat block.
Now, let's for example assume you chose chromatic. Then your spirit would resemble a dragon of the chosen family. These are, according to the Monster Manual (p. 86)
The black, blue, green, red, and white dragons
If we look at these dragons, for example a black dragon is immune to acid damage, and breathes acid. A red dragon is immune to fire damage, and breathes fire damage. And so on. The spell's chromatic draconic spirit is not immune to any particular kind of damage, instead it is resistant to the types of damage from all five of them. Instead, it confers immunity to one type, and has breath weapon of one type.
The spell does not say that the form that you choose determines the immunity, or the type of breath weapon. The spirit only resembles a dragon of the chosen family. And the family chosen only determines a group of resistances to pick from. So technically by the spell text alone, you remain uncontested in your reading, and you can have a black dragon spirit that is breathing lightning and resistant to fire.
But narratively, this makes no sense. If this is a draconic spirit, and that means the spirit of a deceased or unborn dragon, and you chose a black dragon to appear, why would it confer resistance to anything but acid resistance, or have a breath weapon dealing anything but acid damage? There are no lightning breathing, fire resistant black dragons.
I think that is where your DM is coming from. You have a technical reading that really grates on the lore of what kinds of dragons exist, and what kinds of draconic spirits therefore should exist. And, unfortunately for you, you have not yet cited all the rules that are written that weigh on the matter. This also is a rule, on p. 4 of the DMG:
[A]s a referee, the DM interprets the rules and decides when to
abide by them and when to change them.
So, rules as written, your DM has the right to change how this spell works, to make sense with how they interpret their game world to work. You may be able to show him that we too think the spell text would allow you to do what you want, but in the end, it is their call if they want to go with it, or not.