Oh so show me when Smoker falls through the floor or I guess alabasta luffy had haki for him to hit two logias or I guess Ceaser and Enel had everything fall out of their hands oh wait none of this happens
Eeehhh using smoke and all other examples are flawed way of arguing for or against intangibility.
Because technically they are tangible..... that is why you can contain them in closed containers and such and you can block and deflect them with wide flat surfaces and such.
It just depends on what type of element you want to talk about.
Smoke is gaseous state of matter, fire is super heated air, lightning is charged plasma which itself is higher state of matter compared to gas.
They are technically tangible , its just that the distance between molecules is way too much for us to meaningfully interact with them in anyway , especially when you use tapered or roughly wedged shaped tools to interact with them, cuz the stuff just flows around the object... its not that they have true intangibilty like ghosts and shit.
But take other elements like ice or magma for example... Aokiji has ice and Akainu has Magma.... one is solid and one is between liquid and solid state..kinda like jelly... you cannot claim here that they have intangibility, that's completely ridiculous for example.
But no matter what intangibility, Haki has shown to negate it all.... and considering Haki is just aura enforcing your physicality... even without SBA Chakra should be able to do the same, let alone in SBA.
I don't know exactly if Jiraiya can use chakra or Nature energy like a aura cloak or if its in character for him to do so. But I have heard that even Itachi when he was 6 yrs old could use chakra infused punches to bust big boulders and shit, so not out of realm of possibility for Jiraiya to do the same.
But anyway besides that Rasengan is without a doubt negging Logia fruits "intangibility" no diff.
Thats my opinion on intangiblilty.... wont comment on the match itself yet.