I think with a universal system you have to first design it to be the most commonplace. Most games will have players with physical attributes. Some wont. Perhaps in a full write up physical attributes would have a page of their own so that when the exception occurs it will say, remove x page and replace it with y but it is bettter to have most genres/settings asssuming x is x.

Obviously there will be more attributes (or it might be covered by skills/merits any similair system) with new settings.

I imagine in a game in which you play something without a body there would need to be a host of extra attributes to make up for it, or double up on the uses of nonphysical traits, imagine using guile to temporarily possess people without them noticing, example being getting the cop to pull the trigger to kill the man who took everything from you in life, as far as he's concerned it was his decision, but it was actually a very subtle and quick possession.
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