I really wish I had avoided this discussion, because I can see where it is going, and would rather avoid making enemies.
No problem with me, I don't mind this kind of discussion. I'm quite sure I'm not the holder of absolute truth, and as far as I'm concerned religious conversion is the job of the Holy Spirit. We're all Astro fans here and I'm sure different spiritual beliefs isn't going to mess that up!
Regarding the soul or spirit, Strongs' Concordance states that these words initially meant breath, and I know we already argued about whether Atom has breath or not.
The reason I differentiate between soul and spirit is that in Heb 4:12 it says:
For the word of God is living and active. Sharper than any double-edged sword, it penetrates even to dividing soul and spirit, joints and marrow; it judges the thoughts and attitudes of the heart.
Secondly, regardless of the initial meaning of soul or spirit, it has a different meaning to the word breath today. It's perfectly understandable that it used to be a term to mean life, because living people breathe and dead people don't. But similar expressions are seen throughout the bible - when Stephen dies in Acts 7 it says he fell asleep. Obviously he wasn't stoned to sleep, it's just an expression.
If you use the word breath to literally equate to soul or spirit today, you run into all kinds of complications. What happens to my soul or spirit when I hold my breath? Does a car have a soul or spirit? It burns oxygen for energy, the essence of what we do as breathing. If not, is a person on an iron lung without a soul or spirit because their breathing is also mechanical?
OT references to a person's breath as used in the context of the spirit of life should be interpreted as spirit rather than the physical act of breathing with our lungs.
So, I agree that Astro doesn't breathe, as he has no physiological need to. But I think it's incorrect to equate this to an absence of a soul or spirit.
Keeping in mind that Astroboy is a cartoon character and isn't actually real

I would say that within the context of the story he has a soul. To elaborate, in my understanding the soul is where the consciousness and mind and emotion resides. Astro has these. I have a hard time accepting that Astro has a spirit however, since it's never claimed that Dr Tenma created life. If Astro was physically destroyed I don't think there would be a part that lived on and went to heaven or wherever. He wasn't created by God.
Next I'll be giving you the magic words of the Ma'Jinn, to prove my point that Astro has a ghost
I don't think any words outside those of Tezuka's are valid for that. Unless you believe that Astroboy is a literally real being.