Quote:
Originally Posted by AnotherCat
No need to be annoyed as the Oxford English Dictionary agrees with you (as do I)  in that things do not have to be physical, touchable, etc. in order to be tangible. For anything that can be grasped by the mind as being even though it does not physically exist (even an idea or proposal, for example, which exists in our brains' "RAM" in some non physical form) that thing can be figuratively described as "tangible".
We grasp in our mind that an ebook, audiobook or software application file exists and so those things may be figuratively described as being tangible (as is the EULA that may come with those things). If they could not be grasped by the mind as being they may be figuratively describable as being intangible.
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The key here, though, is the expression "figuratively described". It's a figure of speech; it's not actually true.