There's no need for it being something different than rubber like resing in that case. We could just say that Luffy is just that skilled in controlling his rubber body.
I'm not of the opinion that Luffy's DF is actually of a different element/material, that'll make it too simple. I really think it's mystical in nature, either some other kind of power related to paramecia DF or a mythical Zoan type.
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