Break their Backs!!!

Good start.
However, I would REALLY consider removing Reaver as an early game item... Rather having Early Game items being full Power Treads and an Armlet of Mordiggian or a Mask of Madness.
Extensions should be a Black King Bar and THEN moving on to situational items such as Daedalus or Assault Cuirass or whatever.

Justification:
- Reaver doesn't do that much for you early. and it is hard to farm up (3200), being a melee in a lane.
- Armlet of Mordiggian or a Mask of Madness + Black King Bar is almost a must imo. You are supposed to Greater Bash the living daylights out of your enemies. You can't do that with a heart; you need IAS and you get that from Mask of Madness. Whilst bashing away, you need to be immune to spell dmg such as an enemy stuns or hexes or cyclones etc, hence the Black King Bar.

Rushing expensive late game items is a common mistake made in the early stages of ones dota career. I remember doing it as well, back in the day. :) It might seem good on paper, and sometimes even worked, but as the games stack up, one realises that cheaper items bought at the right time in the game actually contribute more to your heroes progression to pownage in dota!

Hope this helps! :)

I don't like this guide much, SB doesn't need quelling blade at all, I never had any problems when it comes to farming, his base damage is great. Rushing reaver isn't a good idea, actually I don't see what's HoT for, why would he need it? You didn't even mention MoM, the Armlet or BKB, core should be : Armlet/MoM and BKB if you're fighting casters, Armlet/MoM and AC if you're fighting heroes such as Drow/Void, etc... Also, as Peppo said, DoE is also a good item. Getting empowering haste at level 1 pushes your lane, not a good idea. You should always level empowering haste and greater bash as soon as possible and leaving charge to be leveled after these two skills, faceless void isn't really a problem when you have AC.

With this build you can't gank at all, which is Spirit Breaker's strength: this Hero can't carry as well as many others, and the Heart of Tarrasque is one of those items that don't work well when rushed.

For instance, an Armlet of Mordiggian gives you both survivability and a ton of attack damage: it will help you in ganks and it's made from cheap and useful components. I also like to buy a Drum of Endurance, as it's very cost-efficient and the aura and active ability synergize very well with Spirit Breaker's role.

Many people buy a Mask of Madness, but I disagree with it: it's only useful when the enemies have no stuns or just non-reliable ones; the Armlet is way better.

About the skill build: I've never seen such a random skill order, that's pretty useless in my opinion.

It's very randomed based and not very good? and add some colors.

Like your core items, instead of saying treads, daedalus and heart, you can do it...

Core Item:

Daedalus
Power Treads
Armlet of Mordiggian

or for allies:

The problem is rushing a Reaver is nearly suicide and where's the Armlet of Mordiggian?

I thought a Level 1 Charge of Darkness followed by maxing Greater Bash as the first priority and Empowering Haste as second is better than your randomly splattered build.