If you, for example, increment result_b somewhere else in the design and its value is 2^32-1, it will wrap around to zero. The hardware synthesized in this case would be a 32-bit counter, there's no way the carry from the msb of result_b gets tied to result_c.
The second example should be functionally equivalent to the first. However, it's probably not what you want. Your SPI shift register should be separate from result_a, etc, and get copied over when the SPI bus CS_B is high (bus not active). As soon as CS_B becomes active, data from result_a, result_b and result_c should be copied into the shift register, and then clocked out in response to SCK. This way, the contents of result_a etc are not modified when the SPI master tries to read the data.