i think in lotr he had actually regeained his body, lots of talk of the black hand, his four fingers...and the whole dark lord sitting on his throne (in a land so dark, where i hae to go, sorry got caught up there with the B-G)
also i dont think thats tolkiens style, if he gets the ring what, theres just a pop and look sauron has a body!......naah dont think so thats the work of rowling 😛