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Incorporeal creatures use their dex-modifier instead of their (nonexistant) strength modifier for attack rolls and CMB. I guess the herolab developers simply ruled that incorporeal creatures use their dex-modifier instead of strength in every situation. So in the case of the CMD, hero lab uses the dex-mod twice, which results in a 19 instead of 17.
All in all, this is a bug, as you stated.
PS: The constitution modifier is actually the charisma modifier. This is correct due to the Undead traits.
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