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This Champion is immune to all damage except Magical. It cannot attack, but has Flying and ignores all movement restrictions and penalties from terrain. If it loses this condition whilst occupying impassable terrain, it will die

AnalysisAugment

Incorporeal means non-magical damage is reduced to 0. Keep in mind (as with Impervious) that on damage effects won't trigger off non magic attacks, but Successful attack effects such as Soulstrike will with any type of damage and with Loss of Life.

Incorporeal champions are subject to the effects of Insubstantiate to become stealthed

Incorporeal Sources

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