For follow-up discussion and general commentary on the topic. Comments are sorted chronologically.
Though missing a service does not necessarily mean that you are not saved or spiritual, the more spiritual you are, the more you will understand the necessity to attend and the more you should desire to do so. God is a God of order, and he honors commitment, not only to your relationship & covenant with him but also the relationship you have developed with your ministry, and all its endeavors that will bring glory to God.
Everyone knows that its difficult to plan anything unless you have a committed group of people who can be depended on. It's just like going to your job; if you do not maintain a level of loyalty, punctuality and commitment to your workplace, then you may not have the job for long. If its expected in the secular world, then its just that much more important that we give excellence in the way we serve God!.
If we say that any reason is an alright reason to miss church because of a game, or because 'I have something else to do' or 'I just didn't feel like it today', then where is the necessity for emphasizing commitment, dependability and trust? We need all of those character traits if we are going to be good Christians.
I also believe that God indeed measures how serious we are in our commitment to our relationship with him by how willing we are to be diligent, visible and committed to what has been asked of us in ministry. God says in his word, " I will give you pastors after mine heart that will feed you with wisdom and knowledge!" how can they do that if we are not committed to be in attendance. Yes it matters and No it shouldn't just be alright to miss church for any reason. Hearing the word makes us stronger, and building Godly relationships helps us to exemplify the love of God. And let us not forget that he tells us to "Fail Not" to assemble ourselves together!