Why do we not affirm for Allah attributes such as "breathing," "spirit," and "accompaniment" in the same manner that we affirm other attributes like "settling (istiwa')," "coming," and "hand," based on the principle of affirming what Allah has affirmed for Himself and what His Messenger has affirmed for Him?

The Sunnis affirm for Allah all the attributes He affirmed for Himself or His Messenger affirmed for Him. Among these is Allah's general and specific ma'iyyah (togetherness/companionship), which signifies absolute companionship, not intermingling. The Salaf (pious predecessors) unanimously agreed on interpreting it as knowledge and encompassment. This is not ta'wil (figurative interpretation) but rather acting upon the apparent meaning. As for attributing something to Allah the Exalted, not everything attributed to Him is an attribute of His. Entities (like "the house of Allah") signify honor, whereas things that do not exist independently, like hearing and sight, are attributes. The soul (ruh) is an entity existing independently, and its attribution to Allah the Exalted is like the attribution of "the she-camel of Allah" (for honor). The blowing attributed to Allah the Exalted concerning Adam and Maryam is by His permission and command, or by angels entrusted with that task.