If using frozen spinach, defrost it first and squeeze out the liquid.
Heat a large skillet over medium heat and cook the bacon until crisp, about 6-7 minutes.
Remove from the pan and crumble when cool enough to handle.
Remove all but 1 tbsp of bacon fat in the pan and reserve the rest to use later in the recipe.
Add cauliflower florets to the pan and cook for 2 minutes.
Add broth and coconut milk to the pan, cover, and let everything come to a boil.
Lower the heat to simmer for 4-5 minutes until the cauliflower is tender.
Transfer the contents to a blender. Add apple cider vinegar and dijon mustard and blend until smooth. Set aside.
Heat a tablespoon of reserved bacon fat in a skillet over medium heat.
Add shallot and garlic, and cook stirring for 3-4 minutes until softened.
Add spinach, salt, and pepper, and toss until wilted and heated through.
Stir in cauliflower cream sauce and let everything heat through for 1 minute. Remove from heat.
Top with bacon bits or stir them in. Add more salt, if needed, before serving.