Watching a movie on a DVD or from a file on your hard drive is still a movie, tangible or not.
In the example of the Magic card, those cards had no value for a human being, biologically speaking. We gave them value. You could as well write the card text on a piece of paper and play it the same way.
The fact they are tangible pieces of paper doesn't erase the gambling-for-children aspect. Nor does it give them any more real value than a video game bonus. They have the value we estimate in our heads.
You give for example a low value to a LoL skin. But to a player that spends hours a day on it, and use it as a central platform for social interactions and fun, the skin has an impact, and for a long time.
I played dota for a years, I never bough a skin, but when I won one, I sure used it.