Agreed. Our observations and abstractions, including the laws of physics, and all the rest of science, are of the same character -- in your words: intangible, non-physical, immaterial. In my words: intellectual constructs.
They are not "things" in the sense that the moon is a thing, or that you are a thing, or that the photons of moonlight are things. Unlike you, the moon, and moonlight [** sigh **] all those other items are mere abstractions. If we all died, those abstractions would not exist. They are, as I said earlier, within us, and they are not additional aspects of the things we observe and about which we abstract.
In this sense, "science" is no more a real thing (like you and the moon) than is the English language, or any other intellectual work of man's mind. (Obviously, a book in English is a tangible thing, but that's not what we're talking about.)
These things (post 365) are what I imagine Aristotle would have said to Plato, and Plato in return would have rolled his eyes and responded: "Aristotle, you were my brightest student, but you are my biggest disappointment."
abstract placemarker