Sauron - Physical form in The War of the Ring or not?

[Nerwen]

Something I forgot to say earlier–

Originally Posted by Morzan

If Smeagol was tortured in Mordor by anyone besides orcs, it was the nine wraiths who could be taken as the quote by Smeagol about the Dark Lord's fingers.

Morzan, apart from the obvious point that there are nine Ringwraiths, not four (not to mention the quote being from perhaps the least likely character to speak in such complex, obscure metaphors) here’s what he's actually talking about:

"...Oh yes, [said Gollum] there were many tales about the Tower of the Moon."

“That would be Minas Ithil that Isildur the son of Elendil built,” said Frodo. “It was Isildur who cut off the finger of the Enemy.”

“Yes, He has only four on the Black Hand, but they are enough,” said Gollum, shuddering. “And He hated Isildur’s city."

–The Black Gate is Closed.
As you see, I don’t think it can be reasonably claimed that’s anything but a concrete description.

That’s basically the problem with that whole side of the argument: it rests on assuming total literalism in some cases and the reverse in others, without ever looking at the context.