@Jack
They are categories, but that doesn't make them mutually exclusive. Semi-automatics is a category of Pistols, so is Heavy Pistols.
I think an AI could possibly be subject to a mana ball, if you had any way to target its body. Since they don't have one, or technically exist anywhere in the physical realm, good luck.
You made the "clear link" between living beings needing to be made of material using a false analogy. I'm assuming you are talking about the section from Material Link there, right? All it says is to have a material link for a "living being, it must be a tissue sample." (not paraphrasing) All that means, is that if you can't get a tissue sample, you can't have a material link. So, you can't get a material link for a spirit. The rules for material links doesn't call out spirits separately.
Also, to clarify my thoughts on the other sections you quoted:
* In the rules for Active Detection Spells that you quoted, spirits are living things. They resist with their attributes, not following the rules for magical objects. Spirits are not objects.
* The list of what type of aura it is also lists "foreboding horror from beyond all mortal ken" I don't think that is listing unique and distinct classifications.
P.S. Fun Fact: If you want to claim that Homunculi aren't living, since they don't have an astral form and aren't dual natured, they aren't active on the astral either. So they wouldn't be targetable with Mana spells.