What are the benefits to having magical attacks?

[Ravingdork]

What are the benefits to having magical attacks? Insofar as I'm aware it allows you to bypass DR/magic, and to attack incorporeal creatures for half damage. Are there any other benefits?

Also, what methods are there to get magical attacks? Fusions, fusion seals, and the Mystic Strike feat are all that I know about.

[Nefreet]

There's also at least two Fighting Styles that give you magical attacks: Gloom Gunner and Arcane Assailant.

Overcoming DR/Magic and affecting Incorporeals is a pretty good reason on its own.

[Ascalaphus]

DR/magic hasn't been that common, but incorporeal enemies can really ruin the day of a Ring of Fangs build...

[Nefreet]

That's why I made my RoF character a Gloom Gunner.

Incorporeal creatures are part of a balanced diet.

EDIT: Speaking of which...