From: Rabbi Moshe Sofer
To: Rabbi Shmuel
The Chasam Sofer defends the Maharsha against the objection raised by Rabbi Shmuel (and independently by the Pnei Yehoshua): the Maharsha's point was not that pigul, nosar, and tamei lack all kodesh status, but only that they are unfit for the altar or priestly consumption and thus do not belong in the Mishnah about chelko shel kodshei kodashim, leaving Tosfos' original question about the later Mishnah fully intact. He adds that since not all cases of nosar and tamei share the same halachic profile — some lose their kodesh status through me'ilah while retaining the prohibitions — the Mishnah could not list them as a single categorical entry alongside orlah.
Source: Shu"t Chasam Sofer EH II §152