Incorporeal touch attacks do not ignore force effect armors or magic armor with the ghost touch ability.
Incorporeal attacks and normal touch attacks are not the same.
Incorporeal attacks and normal touch attacks are not the same.
AuraSeer said:No armor helps against any touch attack, corporeal or not. Touch attacks ignore armor, shields, and natural armor.
If a spectre attempts to hit you with its energy drain, that is an incorporeal touch attack. All your armor bonuses are ignored, regardless of where they come from.
If a ghost hits you with a +1 ghost touch longsword, that's a regular incorporeal attack. Force effects like Mage Armor do protect you from this, but normal armor does not (unless it has ghost touch).
[Edited to add that I apparently misread Dr. Zoom's post. Ooops.]