We are told in Skin Game Goodnan Grey pulls in ectoplasm from the Never to increase his mad to that say if a horse. The principle for Bob to create an ectoplasmic body would be identical.
No idea how a shapechanger gets rid of mass though I do note that both LTW and River retained their mass in shapechanging in PT and BG, so I suspect Jim hasn’t figured a convincing explanation either in his own universes rules.
One way would be to convert the mass to energy, but then you need to store that energy and then convert it back into mass, basically teleportation. BG of course contained foreshadowing Harry aging shape shifting and teleportation abilities in the future.
Notice that Goodman Grey is a corporeal being. Bob is a spirit being. We know that he and Evil Bob can both form bodies once they are in the Never-Never, but not once do they do it in reality.
I think manifesting a body requires a link to reality that only corporeal beings innately possess. Ghosts possess the link because they were once alive and summoned beings get it thru their summoner. Spirits just don't have the required innate link.
Even the greater powers are limited in this way. The Fallen need their Coins and hosts and even Uriel only became solid after investing his abilities in Michael.
And it has to be this way. Otherwise, some minor wizard/warlock/witch would accidentally open a portal to the Never-Never and
things would come pouring out.