Final answer:
No, an eAML discrepancy entry is not required for spilling coffee while maneuvering into a seat.
Step-by-step explanation:
An eAML discrepancy entry would not be required for the captain spilling their coffee while maneuvering into their seat. An eAML discrepancy entry is used to report errors or discrepancies in the aircraft maintenance logs. Spilling coffee would not fall under the category of an aircraft maintenance error or discrepancy.