Some verbs may be logically transitive or intransitive, depending on sense or context. 'Contemplate' has a number of different senses, including
(1) To think about intently
(2) to look at thoughtfully
(3) to have in mind as a possibility.
The first sense is clearly logically intransitive - you can intently think about a mermaid without there being a mermaid. The second sense by contrast is (logically) transitive. You cannot look thoughtfully about a mermaid without there being a mermaid you are looking at. With the third sense, we are back to logically intransitive. God can contemplate creating a mermaid, even though there are no mermaids.
But, pace Vallicella, this doesn't entail there are any 'incomplete beings'. How?