Seems like all Kaguya's wankers cannot be neutral when it comes to Madara . First of all do your research on Tengus and Sojobo then come back @ me again . Susano'o can be modified , controlled and changed , it only relies on the user's will. OP proved the "hands" argument is irrelevant and Madara's PS wings are only retracted , you don't have any argument .
Of course Susanoo can be changed due to Keitaihenka, but it depends on the individual abilities of the user. Actually, there is even a limit. Otherwise it's form would change due to different circumstances.
To me it seems you really don't know what you're talking about. In the original Nihon Shoki Tengu were declared as dog-like beings.
Actually, you have no valid argument. You only say that the wings of Madaras Kanzentai Susanoo(if you don't know the meaning, then learn Japanese and come back @ me again) are retracted, but if we compare the following panels your statement seems pretty much wrong.
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Retracted wings would look similar to that panel:
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The position of the hands are different too.
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Your argument about the Tengu= wings is redundant. The whole Shugenja-armor(that's the last form of Susanoo) base on those mythical creatures. That includes also Itachis Susanoo. It may be not stabilized, but it's a complete Susanoo and there are no wings.
Edit: /thread ...have a nice day