User blog comment:Salubri/Final Fight: Reflections of an Unrealistic and Ridiculous Battle/@comment-44061-20100216222620

Actually Soifon's attack did make contact, it was never stated to not make contact. so thats not a true example, as well bankai works on reiatsu just as a shikai does. The concept of a battle against reiatsu is everything of a shinigami's being that runs on it, not just a physical attack. That portion is pretty much covered by what reiatsu powers. beyond that your talking about something given to a circumstance seeing as this scenario has never happened nor will it its all conjecture so its pointless to say its impossible when apparently  that notion has been thrown out entirely with the past couple of chapters.