Well, I respect the Theravādin Commentary, and since this is a Theravada forum, it can be of interest to the participants of this thread.
The Vimuttimagga (pp. 113-114) handles this issue wisely, stating that the cessation of five-sense perception occurs in the formless attainments:
https://archive.org/details/ArahantUpat ... 5/mode/2upThat yogin "by passing entirely beyond perception of form, by the disappearance of the perception of impact, by being freed from attention to perceptions of diversity, thinking, 'Infinite is space', enters into and abides in the sphere of infinite space.
"Entirely" means without remainder. "By passing beyond perception of form": What is perception of form? The perception, the perceiving, the state of having perceived pertaining to one who dwells in the concentration of the form-element — these are called perception of form. "Passing beyond" means the surpassing of this. "By the disappearance of the perception of impact": What is the perception of impact? The perception of visible objects, of sounds, of odours, of flavours, and of tangibles — these are called the perception of impact. "Disappearance" means the ending of these various kinds of (impact-) perception. "By being freed from attention to perceptions of diversity": What are perceptions of diversity? The perception, the perceiving, the state of having perceived pertaining to one who has not attained to concentration and who is endowed with the mind element and the consciousness element — these are called perceptions of diversity. "Freed from attention to perceptions of diversity" means that one is freed from attending to these perceptions of diversity.
Q. Why is it that only the surpassing of perception is taught and not the surpassing of feeling, formations and consciousness?
A. If a man passes beyond perception of form, he passes beyond all the others; and if a man is not freed from perception of form, his mind is not capable of passing beyond the others. Hence the Blessed One taught the surpassing of perception of form with the intention of setting forth the surpassing of all form-objects, because all (form) objects of concentration are dependent on perception.
Q. If that does not happen (i.e., if he does not transcend the perception of form) is there or is there not perception of impact and diversity?
A. There is the perception of impact and diversity in form concentration, because these are removed (later).
Q. Why does he not proceed further in that concentration?
A. He dislikes form, therefore, he does not remove (these perceptions) in that (concentration). This is according to the teaching of the Buddha which says that, owing to the non-removal of these (perceptions of impact) in that (form concentration), sound is a thorn to one entering the first meditation, jhāna. Thus disliking form, he goes further. He destroys them here. Therefore, he attains to the imperturbability of the formless attainment and the peacefulness of liberation. Alara Kalama and Uddaka Ramaputta when they entered the formless attainment, did not see nor hear those five hundred carts passing and repassing. Therefore, it is taught as the destruction of the (sense) spheres; and thus, surpassing of all form perception is taught as the destruction of the form states and the perception of impact. "By being freed from attention to perceptions of diversity" means the destruction of the sense states. Again, the surpassing of all form perception is taught as the attainment of the realm of the formless. The disappearance of the perception of impact is taught as the destruction of the outer disturbance to that concentration (of the formless) and the purification of imperturbability. "Freed from attention to perceptions of diversity" is taught as destruction of the inner disturbance to that concentration and the purification of the peacefulness of liberation.
This fully accords with the earliest and most reliable explanation given in the Vibhaṅga (sorry, no English translation):
602. “sabbaso rūpasaññānaṃ samatikkamā””ti tattha katamā rūpasaññā? rūpāvacarasamāpattiṃ samāpannassa vā upapannassa vā diṭṭhadhammasukhavihārissa vā saññā sañjānanā sañjānitattaṃ — imā vuccanti “rūpasaññāyo”. imā rūpasaññāyo atikkanto hoti vītikkanto samatikkanto. tena vuccati “sabbaso rūpasaññānaṃ samatikkamā””ti.
603. “paṭighasaññānaṃ atthaṅgamā”ti tattha katamā paṭighasaññā? rūpasaññā saddasaññā ... pe ... phoṭṭhabbasaññā — imā vuccanti paṭighasaññāyo. imā paṭighasaññāyo santā honti samitā vūpasantā atthaṅgatā abbhatthaṅgatā appitā byappitā sositā visositā byantīkatā. tena vuccati “paṭighasaññānaṃ atthaṅgamā”ti.
604. “nānattasaññānaṃ amanasikārā”ti tattha katamā nānattasaññā? asamāpannassa manodhātu samaṅgissa vā manoviññāṇadhātu samaṅgissa vā saññā sañjānanā sañjānitattaṃ — imā vuccanti “nānattasaññāyo”. imā nānattasaññāyo na manasi karoti. tena vuccati “nānattasaññānaṃ amanasikārā”ti.