If you think in terms of the popular Bitcoin metaphors, such as buying, selling, sending, receiving, mining, losing, borrowing, etc., bitcoins, they do seem like a commodity.  But these are just metaphors and not the economic reality.  The reality is that there are no bitcoins.  There are numbers in the blockchain, and these numbers represent bitcoins, but the bitcoins that are being represented do not really exist.  It's all pretend (or delusion).

I think calling bitcoins a commodity is stretching the truth a bit (no pun intended).