Preheat oven to 375 degrees F.
Lay the puff cups on a baking sheet making sure the cups are not touching each other by at least an inch on all sides. Bake per packaging instructions.
Heat a large oven safe skillet over high heat, add the oil. With paper towels remove all excess moisture from the outside of the beef, season the beef liberally with salt and pepper on all sides. When the oil begins to smoke, lay the beef fillets gently in pan, making sure the fillets are not touching. Cook for 1 1/2 minutes on each side, then put the pan in the oven and cook for an additional 10 minutes for medium rare.
Cut the puff cup in half and place the bottom half in the center of the serving plate lay a spoonful of spinach in the middle of the puff, top the spinach with of the fillets. Lay a spoonful of duxelles on top of the fillet and cap it off with the top of the puff pastry. Drizzle the plate with a tablespoon of the wine sauce.