Even the view that holds mitzvos b'teilos l'asid la'vo makes an exception for Yom Kippur, which will be celebrated for eternity (Midrash Mishlei). Why? Using Rav Kooperman's dichotomy, I think the answer is obvious. On Yom Kippur we don't eat, we don't drink, we avoid other pleasures -- the day has nothing to do with the body; it is devoted even now to the completely spiritual. The mitzvah of Yom Kippur is the one time a year when we enter the kodesh kodashim within ourselves and transcend the constraints of the guf. (See Shem m'Shmuel who quotes a different explanation from his father).
Wishing you all an easy fast and a true gmar chasima tova for the upcoming year.