I don’t think that B2B cold calls are “spam”, per se, and I wouldn’t even say that most of them are truly “cold” calls. Worst case scenario, they should be warm calls. Or room temperature calls. Like, if you sell printing presses, you probably shouldn’t be calling a hair salon. But calling a local newspaper–somewhere that you know uses the product category that you sell–is reasonable.
I do take cold calls from salespeople in my current position, and my response is usually that, if they can provide a product that meets the needs of the company I work for, I’m more than happy to try it.