We usually think of tangibles as something you can hold in your hand. That's not always the case though. A script, even though it's usually a digital download, can (usually does) have a transfer of recorded ownership. That's OK with PP. Same with domain names.
Albeit, it's a fine line. That's why I suggest contacting PP if in doubt. They always reply with a canned response quoting their TOS verbatim. You then reply with "I'm not sure I exactly understand, can you word that differently?". Then you'll get a response from them in their own words.
Domain names are a given, they never question them unless packaged with a live functioning web site.
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