Incarnum Dragon (MOI, p173)
Breath Weapon (Su): An incarnum dragon’s breath weapon is a cone of resonating energy that separates incarnum from living matter and deals damage to creatures (but not to objects). Every creature within the area must make a Reflex save or be temporarily drained of essentia. This effect reduces the essentia pool of each target by a number of points equal to the dragon’s age category for 1 hour. A successful Fortitude save halves both the damage dealt and the essentia drained. The save DC is Constitution-based.
Would the damage affect constructs? Undead?
Also, I had assume it wouldn't harm anything that doesn't need to make FORT-based saving throws, but it would still drain essentia if somehow the creature had it (eg a vampire with incarnum classes). But then I got to thinking about magic items that store essentia and if it should drain those as well. Now I'm thinking the breath weapon wouldn't work to seperate constructs/undead from essentia, and the breath weapon would be totally useless against them.