If a character is immune to Incapacitate, would an effect like this still work?

WAIL OF THE BANSHEE: Silver Banshee can use Incapacitate as if she possesses "3 targets". When she uses it, after actions resolve deal damage to each hit character equal to the number of action tokens on them.

Because there not effected by incap, but do they still take the damage = to the number of actions tokens, cause that part has nothing to do with incap?

I'm guessing it's relative to how it's worded on the target character card, for example Lady Deathstrike 210 has "can't be targeted by Incapacitate" in her trait. Silver Banshee needs to activate Incap to get the following benefits so in this instance I'd so it wouldn't work. But I'm interested to see others' opinions.

Im talking about older colossals that just say, are immune to like everything, including incap, how does that work out?

From the Player's Guide:

A character which ignores a game effect may still be targeted with
that game effect. Any special attributes of that effect will be ignored.
For example, a character with the Repulsor Shield feat that is hit with
an attack using Ranged Combat Expert would not ignore the attack, it
would ignore the +2 damage dealt provided by the Ranged Combat
Expert power.

So you could still target the character with Silver Banshee's Incap and she just wouldn't give the token (or penetrating damage). The rest of her power is not Incap, so she would deal damage equal to tokens to the target character.

Thank you very much