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For me, it's a case of "if it doesn't say it, it doesn't do it." I understand why there is debate, and the discussion is interesting, but, for me, I don't think it has the necessary rules support. Additional discussion below, if anyone's interested - includes points from others.
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1. Air Elementals are not gaseous or incorporeal and they are subject to grapple. Therefore, SKR's comments about gaseous creatures are not relevant for air elementals. However, air elementals also have DR and are immune to precision and criticals (but not poison). So, maybe Windy Escape makes you more like an air elemental, hypothetically...again nothing to do with the gaseous quality or gaseous form spell.
2. Relatively few creatures have the Gaseous (Ex) quality/ability. Mihstu (RoW/S6/S7) and Hungry Fog (RoW/S3/S7) are about the only ones I have encountered. All other monsters that adopt gaseous form have either spells or abilities that explicitly relate to the named spell per their creature definitions. The vampire template also confers Gaseous (Ex), rather than stating "Gaseous Form," but that just means it has the vampire gaseous form ability.
3. Windy Escape says nothing about conferring the gaseous or incorporeal quality. The first sentence of the spell is flavor text (albeit presented in a confusing manner), but even if interpreted as a "rule," it has no explicit/named connection with any quality or type and, therefore, confers no stated, quantitative benefit (and directly conflicts as others have said). The biggest issue it brings up is the poor formatting for flavor text in paizo spell descriptions. Comparatively, none of us would ever argue that the flavor text on a Magic the Gathering card is anything but flavor text. That first sentence could just as easily read: "The rogue's deadly strike aimed for your heart and, for a moment, you became like unto the wind." But, it doesn't say that, so we're left with having to accept it as flavor/fluff and/or maybe even interpret it in an exact framework of surrounding rules that, again, reinforce that it has no real meaning.
4. Aside from Windy Escape, there are Sylph spells and abilities that outline how they work and they deserve consideration in this discussion. Wispy Form (Ex): Same DR, but confers Greater Invisibility (not gaseous because it's not stated or granted). Cloud Shape (L4) = gaseous form, as stated by the spell. Miasmatic Form (L4) = toxic gaseous form, as stated by the spell. So, why infer that Windy Escape imparts the gaseous ability, even briefly?
5. And, as above in the air elemental case, DR does not mean that a creature can't be grappled (magically or otherwise). So, conferring any kind of bonus because Windy Escape grants DR or because of what flavor text says doesn't really stand up to rules scrutiny. If it's your home game, do what you want, but it won't work in PFS. I like the creative suggestion of a momentary concealment bonus, but no other creature with DR/magic gets free concealment.
6. There are other creature types/qualities that offer varying DR and crit protection, etc., and are not immune to grapple - Proteans come to mind with Amorphous Anatomy (Ex) and other creatures, like gibbering mouthers, have the Amorphous quality, which is slightly different.
7. There are a couple of creatures that cross the elements with a gaseous form-like ability. There is the Blood Hag's Fiery Form and the Water Yai Oni's Liquid Form. Kind of interesting, but their descriptions both explicitly state "gaseous form."
8. The only valid point vs. grappling would be for ongoing damage. You could theoretically use Windy Escape to DR grapple damage, since it would be unarmed strike/natural, assuming you could make the concentration check (10+grappler's CMB+spell level) to cast the spell.