So it came up recently that my group was fighting creatures with DR, (silver, for what it matters), and we assumed that aqueous orb, while it would still contain them, wouldn't bypass their DR. I got to thinking, later, and I started to wonder if that wasn't the case.
So there's a FAQ link, here, that states that typed magical damage doesn't overcome DR.
In other words, DR doesn't protect against "typeless damage" from magical attacks.
However, if a magical attack specifically mentions that it deals bludgeoning, piercing, or slashing damage, DR affects that damage normally, as if it were from a physical weapon.
Huh. Well, while non-lethal is a type, but the FAQ mentions that this applies to specifically B/P/S types. I'm still edging on the side that my group made the right call, but I'm not certain. How would your groups rule it?