Interesting way to look at it. I do like the idea of how to determine if someone with different levels can move through objects.
As far as advantages, it seem that this is basicly Damage Reduction with the ability to move though objects, and you do less damage. Hmm. I don't see how the advantages seem to add up to 20 pts per level. To go Disoild you would need to pay 80 points, and to get 50% you would have to pay 40 plus the advantage on every power you have to actually effect stuff at normal levels. It seems that there needs to be a bit more to it to make it worth 20pts per level. The idea is solid, and I do like the write up, it is very well described and dosn't leave much to question. Good work.