Magic and illusion are no different from acting in a fundamental way. Every body acts all day long and to a large degree we all create and respond to illusions as we pass through each day. Of course when magicians do the creating there’s a different kind of thing going on then when we deal with the illusions created by the media, other forms of entertainment, politicians, and the like.
I found this article on Wired by Jonah Lehrer about Teller of Penn & Teller fame talking about the Neuroscience of Illusion to be fascinating and fun and wonder just how much those who do daily manipulating are aware of this.
Check it out.