Question: Were these spiritual or physical beings?

27.  Both, for the word A'aferti has its root in a'fara, "dust," and implies the taking on of dust particles, dehydrated blood.  Yet, it's translated as pharoah  as a human yet spiritual god, who all gave reverence to the Neteru which has its roots in Na Ta Ra, which means "watchers or guardians". Spiritual beings who can personify.

28.  So both principles are covered.  And there were and are good physical people, bad physical people; good spiritual beings and bad spiritual beings.