Remember they have a 50% miss chance from being incorporeal on the energy damage. I like Immunity to Material Magic, but we might want to spell out how it interacts with the incorporeal traits and think what we actually want to do. Honestly, I think I'd be satisfied with regular incorporeality and chalk up the difference to the lack of standardization in older editions.
Hmm, it'd be easy enough to account for the incorporeal trait:
Immunity to Material Magic (Ex): A porton ignores damage or obstruction caused by the material manifestation of spells
even if they penetrate its incorporeality, although energy damage and force effects from spells affect it normally. For example, an
ice storm spell (3d6 bludgeoning and 2d6 cold) only does cold damage to a porton, and a
black tentacles cannot grapple a porton.
I'd be OK just using regular incorporeality, but the original seemed to make a big deal about energy components from spells affecting it while the same spells "material" effects blow through.
Hmm, maybe we should have it so that energy damage always affects it, regardless of incorporeality? That seems closer to the original intent.
Immateriality (Ex): A porton's incorporeal subtype does not protect it from energy damage, but does allow it to ignore any physical damage or obstruction caused by spells, spell-like abilities, or supernatural abilities. A
black tentacles spell cannot grapple a porton, for example, and a porton's incorporeality does not give it a 50% chance to ignore the 2d6 cold damage from an
ice storm spell, but it always ignores that spell's 3d6 bludgeoning damage.
I like the Immateriality better.