A problem with the 'magic' distance is that the eyes pick up distance ques from the position of the eyeballs and the focusing of the eye - just like a rangefinder. If you are viewing a picture of mountains with the correct perspective part of the visual system will insist the mountain is 10" tall. Viewing a small print through a large magnifying glass - with all the geometry correct - can provide a startling 3-D view.
Sinar had an example in their view camera book that provided a startling effect: a view down from the ceiling of a cathedral taken with a wide angle lens. When viewed with a magnifying glass at a distance so that the image filled the entire angle of view the effect was quite vertigo inducing.