| Mortalis |
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The weapon is not magical. Heck, Smite Evil without specific phrasing would be affected by DR since it isn't a magical weapon attack, but adds to weapon damage.
However, a weapon attack WITH Smite Evil would be a supernatural attack, imho. Since you are making a Supernatural Attack, the weapon damage gets counted too before halving.
There's room to disagree here though. Heck, one could argue Smite Evil isn't a damaging attack at all. It's just a Supernatural Buff, and the resulting attacks are normal so long as that buff is active -- ergo, Smite Evil does nothing special against incorporeal creatures. RAW isn't clear.
I'll definitely agree with you there that the RAW isn't clear.
Am I about to make an FAQ request for it? No. Mainly because it's not likely to come up very often, but also because I can't shake the feeling I'd just be wasting the devs time. :)