There are all kinds of intangibles.
I forgot to address this statement. To me (and not necessarily to you or anyone else), when I think of WR intangibles, I'm thinking of what I've listed before: blocking, toughness, leadership, versatility (new), clutchness (is that a word?).Smith's late start to his career is not one I would call an intangible. Or at least it's a different kind of intangible. For example, Lynn Swann retired after nine seasons. Not an intangible to me, but a relevant detail in terms of discussing his career numbers.
I find your unwillingness to cede even one point to Hines Ward quite interesting. In various posts, I believe you've argued that Smith was Ward's equal as a blocker, in terms of toughness, and now intangibles. It's fine for you to believe Jimmy Smith is a better player, but you don't seem to even acknowledge that an argument can be made for Ward. I can make the argument for Smith: In ten seasons as a starter, Smith had nearly 2500 more receiving yards, had 55 more catches, nearly as many touchdowns, nearly twice as many 1000 yard seasons (9 to 5), and one more Pro Bowl selection (5 to 4). He accomplished all of this despite coming out of a smaller college (Jackson State vs. Georgia), suffering a series of major physical setbacks, and playing for an expansion team.
How am I doing?
But, a case can be made for Ward as well: In ten seasons as a starter, Ward has only 55 fewer receptions, three double-digit TD seasons (to none for Smith), twice as many multiple-TD games (14 to 7), a Super Bowl MVP, wide recognition as the best blocking WR in his era, and enough versatility to rush for 400+ yards (and also to line up as a QB before it was in vogue). He accomplished all of this despite playing the first half of his career with mediocre QBs and with two first-round picks (Troy Edwards 1999 and Plaxico Burress 2000) drafted immediately after him to fight for receptions and contend with on the depth chart. The colder climate and power running game prevalent for most of his career have not helped him garner flashy statistics, but he has often been mentioned as among the best all-around WRs in football.
If you don't want to go with the toughness and leadership, could you at least acknowledge the preceding paragraph as a valid argument for Ward. Smith has a clear statistical edge, but Ward has a more diverse resume.