The application of Fourier analysis in combination with the Proper Orthogonal Decomposition (POD) is investigated. In this approach to turbulence decomposition, which has recently been termed Spectral POD (SPOD), Fourier modes are considered as solutions to the corresponding Fredholm integral equation of the second kind along homogeneous-periodic or homogeneous coordinates. In the present work, the notion that the POD modes formally converge to Fourier modes for increasing domain length is challenged. A family of analytical correlation functions parametrized by the Taylor macro/micro scale ratio (MMSR) is investigated numerically. The results of the analysis indicate that the discrepancy between POD and Fourier modes along locally translationally invariant coordinates is coupled to the MMSR of the flow. Increasing discrepancies are observed for smaller MMSRs, which are characteristic of low Reynolds number flows. The asymptotic convergence rate of the eigenspectrum matches the corresponding convergence rate of the exact analytical Fourier spectrum of the kernel in question, even for extremely small domains and small MMSRs where the corresponding DFT spectra suffer heavily from windowing effects. The Taylor micro scales are consistently underestimated when reconstructed using Fourier modes—failing to converge to the correct value even if all Fourier modes are used—while these are accurately reconstructed using POD modes.