Alright. One other thing I feel should be addressed in this topic is the nature of attacks. There are two primary types: melee (Neku's slashing/jabbing/etc pins fall under this) and range (anything -not- melee, pretty much). A third exists, which I'll get to later; it has its own issues. Arguably, the two can be defined as physical/magical, with the third as non-typed abilities. I'll explain the three sets of attacks here. (Aside from the attack pins, there are support pins and healing pins, neither of which really have a "typing".)
Melee: Also the "positive" type, if I recall correctly. The only attack that doesn't fit completely into this is the Earthquake-psych pins, which could be argued as earth or MT physical. I prefer the latter interp, personally. I think fliers still immune it, though?
Ranged/Magic: The "negative" type. This has all the distance attacks of varying sorts; it really does kinda fit the traditional SE magic style, just under a different name. Arguably a lot of these are elemental. The one type that kinda looks like a melee attack is the Patrol Rounds, which looks like a boomerang.
Third Type: Hesitantly, I label this one non-typed abilities. Why? Well, here's a general list of what's in it:
Neku's Psychokinesis pins (pick up an object or opponent; ram it into another object or opponent)
Neku's Proximity Mine pins (opponent takes damage when they contact it)
The Field Of War Pins (these function funny, but the damage is non-typed)
???Neku's Spoiler Pin???
Shiki's attacks
Joshua's attacks
Beat's attacks
In other words, -all three partners have this typing-.
Thus, they are different from both physical attacks (Beat's attacks is tackling the opponent with a skateboard, Shiki has her cat whack things) and magic (Joshua gets JESU BEAMU and Psychokinesis-style attacks). Neku really only cares about this if Spoilers pin is really non-typed, as the Field of War pins are impractical, he's got no objects for Psychokinesis in a duel (except against Belial?!) and Proximity Mines is iffy. However, the other three really like this concept, it must be admitted.
(This -is- reflected in game by the frog enemies, who absorb either physicals or magicals at later points; your ally has no issues killing them. Unless he's Joshua, in which case he has only very small issues. He doesn't like getting hit out of the air.)
If you want to consider them to be either just pos/neg attacks that ignore any resistance or something, here's alternate interpretations based on animation:
Shiki: Ranged physical.
Joshua: Ranged physical or holy magic.
Beat: Melee physical.
(All three run off the Attack stat, however; indeed, all attacks run off the Attack stat. Thus why Purugly foils Shiki.)
Enemy attacks are not distinguishable in this manner and can only be "typed" by animations.
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I got bored during Econ, so here's another set: a list of pin elements by animation.
Skipped support/healing/non-typed pins. WARNING: this was done by memory of animations; if there's an animation in the wrong position, tell me. I only used numbers because seriously fuck writing it all out. My reference for the numbers is
http://twewy.wikia.com/wiki/Pin_List_G . And remember, they're just split into pos/neg OR phys/mag ingame.
Slash071, 081, 082, 083, 084, 085, 086, 098, 144, 145, 233, 267
Axecleave/Slash197, 198, 199, 294
Pierce/Thrust087, 088, 089, 090, 091, 092, 097, 142, 143, 169, 170, 278
JUMP ELEMENT093, 094, 095, 096, 200, 201
Fighting/Brawl139, 140, 234, 235, 303
MT Physical/Earth - Tonfa says he remembers most bosses immuning this, so it's an Earth-element MT physical that doesn't hit bosses or something fucked up.
005, 244, 296
Ice001, 002, 003, 004, 105, 106, 111, 112, 243, 272, 280
Lightning060, 061, 074, 075, 113, 114, 115, 138, 154, 162, 163, 164, 171, 172, 173, 180, 181, 185, 186, 187, 188, 240, 241, 271, 282, 285
Fire062, 063, 064, 069, 099, 109, 110, 124, 155, 156, 157, 158, 230, 237, 238, 266, 292, 298, 301
Fire/Explosion (039 is a Neutral pin: the proximity mine.)
039*, 070, 141, 194, 195, 196, 242, 276, 295
Wind035, 289
Water065, 066, 067, 182, 304
Holy068, 107, 108
Dark126, 217
Laser207+208, 245, 299
"Energy"/"Force"/"Shot"/"Samus" element. Field of War is non-typed, but looks visually much like some of these pins.
012, 013, 014, 015, 016, 017, 018, 019, 020, 021, 022, 023, 024, 025, 026, 027, 028, 029, 030: 151, 152, 153, 166, 167, 168, 183, 184, 231, 232, 269, 279, 281, 288, 290, 293, *Field of War/Irregular Note pins
"Shockwave" (could be argued as Wind/Force, but not the same force as "Force".)
077, 100, 146, 174, 302
Gravity/ID121, 122, 123, 283
No clue. Trap element? (>_>)031, 032, 033
Earth/meteor/space/nontyped (is like FF's Comet/Meteo attacks, somewhat).
040, 041, 042, 073, 175, 202, 203, 204, 277, 286
Uniques:
104: Earth
213: Fire/Dark
214: Lightning/Dark
215: Ice/Dark
216: Force/Dark
218: Water/Dark
262: SQUIRREL ELEMENT
287: Ice/Force, I think?
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Also, Beat's aftergame equips deserve one slight clarification. While it is an obvious plot claim (was his sister's, he had it and dropped it, Neku picked it up and gave it back to Beat), its ability, contrary to the first post, is activated when anyone wears it. Your call on this.