My planned taxonomy is based on the magic composition (not ability, as all species can use magic) of organisms (what percentage of their cells is magic-based) and whether they are able to process vibes (essentially a type of magical radiation). I currently have three phyla in my animal kingdom--one with two subphyla with those completely made out of magic and those with only nonmagical (ie. made of chemical elements) cellular membranes, and two with completely nonmagical cells. Then there's a plant kingdom (with fully nonmagical cells) of "normal" plants and plants that have varying complexities of nervous systems and a fungi kingdom with the same divisions, and several kingdoms of single-celled organisms that I have no idea to peg down as (purely magical, semi-magical, or nonmagical).
As for vibe processing, the animal phylum of magical and semi-magical creatures can freely process vibes to prolong their lifespan, while the nonmagical creatures can't, and instead "inherit" a set lifespan from their parents, which in turn shortens theirs; plants and fungi can essentially do both, and again with the single-celled organisms I'm drawing a blank.
So, to narrow the question down: what should the last common ancestor's initial composition (magic-based, semi-magic-based, or non-magic-based) and vibe-processing ability (or lack thereof) be, and how could the phylogenetic tree branch out so these species are all related to each other in any of these cases?