Hypersmurf
Moderatarrrrh...
The reasoning is that force effect AC - like mage armor or force shield - specifically protects against incorporeal attacks.
The only incorporeal attacks in the game are incorporeal touch attacks.
The conclusion we draw is that they are incorporeal touch attacks, as opposed to incorporeal touch attacks - that is to say, you can't apply the rules for ordinary touch attacks to them; they run by their own rules.
(As an analogy, Barkskin provides a natural armor bonus, which is very different to if you read it as a natural armor bonus.)
-Hyp.
The only incorporeal attacks in the game are incorporeal touch attacks.
The conclusion we draw is that they are incorporeal touch attacks, as opposed to incorporeal touch attacks - that is to say, you can't apply the rules for ordinary touch attacks to them; they run by their own rules.
(As an analogy, Barkskin provides a natural armor bonus, which is very different to if you read it as a natural armor bonus.)
-Hyp.