Artoomis
First Post
Looking back to 3e was a good idea 
Looks pretty similar - the creature must have damage reduction for it to apply. Inorporeal creatures do not (well, they might, but not as a function of being incorporeal).
Still, I'd give it to them. It's rather hypertechnical, but it is a supernatural effect, and supernatural effects can affect an inorporeal creature.

..The unarmed strike damage from such an attack can deal damage to a creature with damage reduction as if the blow were made with a weapon with a +1 enhancement bonus...
Looks pretty similar - the creature must have damage reduction for it to apply. Inorporeal creatures do not (well, they might, but not as a function of being incorporeal).
Still, I'd give it to them. It's rather hypertechnical, but it is a supernatural effect, and supernatural effects can affect an inorporeal creature.