We know it involves his exoskeleton at the very least, since he activated it to kick the laser. But the exoskeleton only explains how he wasn't hurt, it doesn't explain how he could physically interact with light, and it was made very clear what he did is supposed to be impossible. It's a very rare ability that even top tiers typically don't have, that leaves out CoA and CoC. PoL makes the most sense imo.
Amazing how stubborn some people can be, they keep repeating the same points even if you proved them wrong in the past and they ended up admitting it's a unique feat not comparable to cutting flames/water in the OPverse. It's like Groundhog Day, always resorting to the same points again and again and forgetting previous discussions that debunked them.
"it's not that special, it's like cutting fire or water and it's just a fantasy world"
"the way characters reacted when Sanji kicked the laser makes it clear it's a harder and more unique feat even within the internal logic of this fantasy world"
"yeah, I know that" (they actually didn't but it's apparently better than saying "point taken")
*some time passes*
"it's exactly like cutting fire or water, nothing special about it, just intangible stuff"
There's no point in discussing those things if you're not willing to make your point of view evolve on some things you might get wrong sometimes, you can at least concede your argument is factually invalid without changing your mind altogether. Be an adult.