Lanefan
Victoria Rules
Interesting, in that for some reason we've had them as incorporeal since day one.1e Spectres and Wraiths MM entries do not even mention being incorporeal.
Looking at the 1e MM the illustrations for both Spectres and Wraiths very strongly imply incorporeality: the Spectre is obviously at least semi-transparent and the Wraith is shown as a wafty-looking dark thing with no legs.Spectres are very powerful undead humans whose primary existence is on the negative material plane. Spectres haunt the most desolate of places, tombs, and dungeons. They hate sunlight and living things. Daylight makes them powerless. Life makes them lament their unlife.
A spectre’s chilling touch causes 1-8 hit points of damage and drains 2 life energy levels from an opponent, the latter due to the negative force of the spectre. Thus, an 11th level character, or an 11 hit dice creature, struck by a spectre would suffer 1-8 hit points of damage plus loss in level ability, hit dice, etc. Such loss is permanent, but characters can regain lost levels through continued acquisition of experience points, of course. Certain magic might restore lost levels as well.
Spectres are not affected by sleep, charm, hold, or cold-based spells. Poison or paralyzation do not harm spectres. Holy water causes a spectre to suffer 2-8 hit points of damage for every vial-full which hits it. A raise dead spell will destroy a spectre unless it makes its saving throw versus magic. Any human totally drained of life energy by a spectre becomes a half-strength spectre under the control of the spectre which drained him.
Wraiths are undead, similar in nature to wights, but they exist more strongly on the negative material plane. They are found only in dark and gloomy places, for they have no power in full sunlight.
In addition to the chilling effect of its touch (1-6 hit points damage), a wraith drains on life energy at the rate of 1 per hit, just as a wight does. Similarly, the wraith can be struck only with silver weapons (which cause only one-half damage) or weapons which are magically enchanted (which score full damage).
This is later backed up by the UA Illusionist spell Wraithform, which specifically states the target becomes insubstantial and can pass through tiny openings or cracks and otherwise implies the target becomes a Wraith in all ways except attack forms.