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Any time they interact with other objects, they're physical. They almost never go intangible for attacks, so we shouldn't assume that they were intangible when attacking the bubbles. It's not like Kira stood there walling everything, which would be a situation where they could have taken the time to try intangibility, but that's not what happened. Honestly the fact that Kira never even tried to phase through Stray Cat's bubbles despite only trying to step on them should be proof enough that no one even thought of using intangibility to go through these shields.
That's my point. Whether they're used offensively or defensively they're the same thing.
Except he isn't. Because he is stuck in Killer Queen's stomach. He can't see attacks coming unless he's let out. Even then, Sans wouldn't just let Kira approach him if he's being walled and Kira can't really attack at a distance with the shield up, so that's pointless. And even then, Sans' attacks ignore durability so saying that he can't go through the shields make no sense.
That's my point. Whether they're used offensively or defensively they're the same thing.
Except he isn't. Because he is stuck in Killer Queen's stomach. He can't see attacks coming unless he's let out. Even then, Sans wouldn't just let Kira approach him if he's being walled and Kira can't really attack at a distance with the shield up, so that's pointless. And even then, Sans' attacks ignore durability so saying that he can't go through the shields make no sense.