CRB pg. 562
Overcoming DR: Damage reduction may be overcome by special materials, magic weapons (any weapon with a +1 or higher enhancement bonus, not counting the enhancement from masterwork quality), certain types of weapons (such as slashing or bludgeoning), and weapons imbued with an alignment.
Is it a +1 enhancement to the weapon not including Masterwork? Yes
Is it considered a magic weapon? Yes
The Magus' ability to enchant their weapons allows them to even overcome such DRs as cold iron/silver (+3), adamantine (+4), alignment (+5), and epic (+6).
It's pretty awesome.
Ehm... epic DR is not bypassed: arcane pool bonus is capped at +5 ad 17th level, and cannot add more than +5 even stackin it with existing enanchement. Anyway, if you get the arcana of bane weapon, you can eventually overcome epic dr.
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DR/Epic: How do the new rules for overcoming DR/epic (page 7) interact with weapon special abilities that have variable enhancement bonuses, such as bane and furious?
Essentially, there are now two ways to overcome DR/epic with magic weapons.
The first way is presented in the Universal Monster Rules in the Bestiary: You can use a weapon that has an actual enhancement bonus of +6 or higher. Currently the Pathfinder RPG has no weapons with a permanent +6 or higher enhancement bonus (though you can temporarily achieve a +6 or higher enhancement bonus with certain magical or class abilities).
The second way is presented in Mythic Adventures: You can use a weapon that has a total "plus-equivalent" of +6 or higher. For example, a +1 vorpal longsword and a +2 flaming frost shock keen longsword both are +6-equivalent magic weapons.
A weapon with a conditional or variable enhancement bonus, such as bane or furious, gets the best of both options. As a baseline, it include the plus-equivalences for its enhancement bonuses and special abilities; when the conditional or variable enhancement bonuses activate, it adds those to its total as well.
For example, a +3 undead-bane longsword is a +4-equivalent weapon, which on its own is not enough to overcome DR/epic. When used against an undead creature, its enhancement bonus increases by an additional +2, making it effectively a +6-equivalent weapon (+3 baseline enhancement bonus, +1-equivalent from bane, +2 conditional enhancement bonus against undead from bane) and therefore able to overcome that undead creature's DR/epic. (Another way of looking at it is when bane is active, you add its conditional +2 enhancement bonus to the weapon's normal +4-equivalent bonus, temporarily giving you a +6-equivalent weapon).
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and high level Magi have lots of options, they can take an arcana to Bane their weapon,
so given a mwk weapon, and +5 to work with, they can spend 2 arcane pool? to add bane to their list of options, make the weapon a +4 bane weapon, and overcome DR epic.
granded that's at 17th level, but with gear they can do it much sooner.