he still needs LoF.
It's not 100% clear granted, be nothing says that he ignores other things for LoF.

The only stipulation from normal Incap is that they must be in a Smoke clound terrain marker.

Since Incap can be both Close Combat or Ranged, why cannot he just choose the CC part and not need LOF?

Weird SP.

he can use it as a CC.
The only part about LoF is if it is a ranged attack he ignores hindering terrain.

He can... but then the target needs to be adjacent to Robin.