In a medium non-stick pan over medium-low heat, warm the oil or melt the butter. Add the chopped sun-dried tomatoes, cooking until they are warmed through and fragrant for about 30 seconds.
Crack the eggs into a bowl, add a pinch of salt, and whisk until well blended.
Pour the whisked eggs into the skillet. Immediately use a silicone spatula to create small circles, allowing the eggs to slightly thicken with very small curds forming, approximately 30 seconds.
Introduce the spinach leaves, transitioning from circular motions to long sweeps across the pan. Continue until larger, creamy curds develop, and the spinach wilts and turns bright green, around 20 seconds.
Once the eggs are softly set with slight runniness, remove the pan from heat. Allow it to rest for a few seconds to complete the cooking process. Give a final stir and proceed to assemble the burritos.