So this doesn't mean that the images and other features of things that are imagined do not exist, but they are merely non-physical.
The concept of a unicorn is a physical set of relations between neurons in the brain; and the drawing of a unicorn is physical as to drawing and paper; but the thing conceived / drawn has no counterpart in reality. It's imaginary.
The concept (physical) of 'a chair' is an abstraction. It too has no counterpart in reality. The concept of 'this chair' is the concept of a real thing, since it has a real counterpart (is physical).
Thinking about the case law that premises a court decision, and how that case law justifies that decision but not another seemingly closely related proposition is quite different than and distinguishable from thinking about the topic of this thread (what does 'physical' mean?).
Is it? Both involve thinking about and reasoning about various concepts in relation to each other. Many of those concepts are abstractions or generalizations, and many of them are concepts of things with physical existence (people, facts) and real states of affairs (also physical ─ though come to think of it, in law many of them have to be reconstructed from often inconsistent evidence, so perhaps they're better regarded as fairly-well-founded hypotheses).
Is there any evidence that one can distinguish those topics by examining what's happening in another person's brain?
As far as I'm aware, not so far. We can, as I recall, determine in real time from a brain scan MRI what area of the brain the subject is employing ─ doing sums, consulting memory, editing and censoring, and quite a few more ─ and following a famous experiment since improved on, we can determine when the nonconscious brain makes a decision, and when the conscious brain becomes aware of that decision, up to ten seconds later ─ but as far as I'm aware we can't determine the particulars, like, What decision? or What sum? or Legal or medical or general knowledge problem?
The one from information theory.
That, at least in Shannon's original papers, refers to strings of 0s and 1s, encoding letters, pictures, tables and so on.
But I don't see how that would account for Wheeler's statement; so he may well have been using some further refinement of Shannon's ideas. But in fine, I don't know enough to attempt a useful comment.
However, I still see no significant distinction between 'information' (in physics) and 'data'. Though I may doubt that this is what Wheeler was doing, on various occasions of reading about such matters I've thought the distinction is an emotional one, trying to invest data with super-powers.