The only issue in Madara's arsenal in intangibility, but considering the Expansive Gudo Dama can grow to a size where Kakashi said that he would be able to warp away to the Kamui dimension, but be unable to warp back pretty much solidifies that intangibility only gives him a loss by BFR,
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Running to another of Kaguya's dimensions won't work since she'll just shift the entire battlefield. And that's assuming she makes use of Yomotsu Hirasaka given what happened with it when she used it against people with the same moveset as Madara.
-Susanoo is wrecked.
-CT is wrecked.
-Kamui Shuriken are dodged or blocked.
-Long range Kamui is dodged.
If Expansive Gudo Dama is restricted, then intangibility will be a B to counter, though worst case scenario she just outlasts him since the addition of Kamui doesn't give him a way to overpower and finish her. Though the Acid Dimension can be a solid counter for intangibility provided that:
-Kaguya can effectively fight (we all know she'll survive) in that dimension.
-Kaguya can push Madara to a point where he can't muster up any defenses strong enough to block out the Acid.
-Kaguya obliterates his Gudo Dama.
-Limbo are seen and punked.
-Clones are wiped out.
Thus he'll be left bathing in a sea of acid, forcing him to stay intangible for 5 minutes, and after those 5 minutes he gets killed. Something similar can be done with the Lava Dimension if she can control every single aspect of the dimension, which I'm sure she can.
She might lose S2 though since she can't shift dimensions. Though that's only if the Gudo Dama is restricted in S2, if not, that's her ticket to victory. Even then, she might still outlast.
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