So, let's use facts and logic to evaluate this feat in the best way:
あれは霊圧の側やのうて
理の側の存在やないですか
霊圧でどうこうできるモンちゃいますよ
"That’s not something
on the side (の側, domain of, an example could be "emotional side" as for the place of emotions)
of spiritual pressure,
but rather something
on the side (domain)
of reason, isn’t it?
(The Kototsu)
It’s not the kind of thing you can't do anything to it with Reiatsu (Spiritual pressure)"
The official English translator as well caught the nuance of Japanese which machine translator can't, the nuance it's not about it being Reiastu or Spiritual energy, it's completely irrelevant here, because either case, for both Reiastu or Spiritual energy the source is the same, Kototsu isn't on that side (domain) but it is on the side of
Reason.
Gin after:
Reiatsu,
you can't do anything to Kototsu with it.
This does not remotely imply a stronger Reaistu would do something, as some people tried to argue, this clearly imply Reiatsu as energy it's utterly useless as the English official is clearly implying that as well.
Now the question should be, what's 理 means:
- reason
- logic
- principle
- order of things
- underlying structure of cosmos in Buddhism
So I would say Kubo is pretty blatant here, he's trying to say to us Kototsu can't be harmed by Reiastu because it exists on the side of (Reason, Logic, principle), however Aizen managed to do so thanks to his new acquired Transcendent powers, which are a whole other dimension above the usual (not literally but it explain why It's power are a scale above anything related to normal Reiatsu).
Now, the databook makes it blatant as well, here it states that "Aizen to demonstrate that his power surpasses even reason, Aizen mercilessly destroys the "Kōtotsu", that governs space-time.
Confirming Aizen is above 理 (Reason, Logic, principle).
Is this concept manipulation type 1? absolutely not, maybe a type 2 or 3, since Kototsu is stated in the databook to govern it's area.
Conclusion:
Kototsu is independent from classic Reiatsu, as Gin confirmed, Aizen should get bare minimun
Abstract Existnce Type 2, interaction.