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Personally, I agree with the OP. Things that have basically the same origin (like chakra, nen, ki and maybe reiatsu) should be equalized (although it should be evaluated by verse-by-verse basis), but spiritual beings like servants should remain intangible, unless the opponent has some kind of hax (like souls attack).
This probably depends by the case though, since sometimes it could lead to NLF, but I don't see the reason to make spiritual characters or logia users tangible when there are so many hax that can defeat them anyway, especially since more often than not this kind of equalization would remove the character's most important traits.
This probably depends by the case though, since sometimes it could lead to NLF, but I don't see the reason to make spiritual characters or logia users tangible when there are so many hax that can defeat them anyway, especially since more often than not this kind of equalization would remove the character's most important traits.