[BlackDeath3]

Agreed. I always find it odd when digital items are referred to as "non-existent", as though their intangibility makes them any less real or valuable.

[lloeki]

Although I can only perceive them through specialised devices, pack of electrons trapped in a cell or magnetic wave patterns on a platter sound perfectly physical to me.

[BlackDeath3]

I'd imagine just about anything that exists in any capacity can be tied to the physical in some way. I think that in this context, "tangible" means more than that.