...to bitcoins as commodities.
Bitcoins are commodities. ...A thing is tangible if it is [c]apable of being possessed or realized; readily apprehensible by the mind; real; substantial; evident. Ballentines Law Dictionary; See Williams v Board of Comrs. 84 Kan 508, 114 P 858. Bitcoins are clearly useful articles of commerce capable of being possessed.
This is pure conjecture. While some amount of speculation on potential juridical outcomes can be constructive, making such statements in conclusory terms like you have can only lead to confusion on this issue. As I am sure you are aware, there is no case, nor any pending litigation which purports to give an opinion on the issues you raise here. I suggest you rework some of your phrasing to reflect this reality.