Magic has always fascinated me. Magicians perform tricks that are easy to explain, but hard to understand. Often the tricks that are the simplest in form are the hardest to master.
In a lot of ways, film is the same. The while point is getting the audience to suspend their disbelief and lose themselves in the story. If it's executed properly, the audience will believe that what they're seeing is real. The film itself is a trick, set to evoke emotion, reaction, lifestyle change. Done well, movies make the impossible possible, give you memories of lives you never had, make you love and hate people that don't even exist. If that's not magic, I don't know what is.