There are several crystal attacking powers for psions. They inflict damage along the lines of slashing and piercing.
The incorporeal subtype says this:
An incorporeal creature has no physical body. It can be harmed only by other incorporeal creatures, magic weapons or creatures that strike as magic weapons, and spells, spell-like abilities, or supernatural abilities. It is immune to all nonmagical attack forms. Even when hit by spells or magic weapons, it has a 50% chance to ignore any damage from a corporeal source (except for positive energy, negative energy, force effects such as magic missile, or attacks made with ghost touch weapons). Although it is not a magical attack, holy water can affect incorporeal undead, but a hit with holy water has a 50% chance of not affecting an incorporeal creature.
The psionic crystal type (Complete Psionics p. 79) says this:
METACREATIVITY AND DAMAGE REDUCTION Any damage-dealing metacreativity power that specifies piercing, slashing, or bludgeoning damage does not automatically overcome a creature’s damage reduction. Such powers include crystal shard (EPH 89), hail of crystals (EPH 111), swarm of crystals (EPH 134), burrowing bonds (page 79), and crystalstorm (page 81).
We are using magical transparency rules. So what gives? Does a crystal manifested as an attack that then vanishes constitute one of those attacks with a 50% chance of passing through, as with the other spell attacks, or is it considered a real non magical non spell attack that simply fails 100% of the time?
Does a psionic power have to apply Power Resistance=Yes in the descriptor in order to get that 50% chance of doing damage to incorporeal creatures?
Here's the power that came into question:
Crystal Shard Metacreativity (Creation)
Level: Psion/Wilder 1
Display: Auditory and material
Manifesting Time: 1 standard action
Range: Close (25 ft. + 5 ft./2 levels)
Saving Throw: None
Power Resistance: No
Power Points: 1
Upon manifesting this power, you propel a razor-sharp crystal shard at your target. You must succeed on a ranged touch attack with the ray to deal damage to a target. The ray deals 1d6 points of piercing damage.
Augment: For every additional power point you spend, this power’s damage increases by 1d6 points.