If we accept the premise that most devices and tweaks operate in physical reality, I.e., they affect physical, electrical properties that directly or indirectly result in a better audio signal presented to the ears, then there must be a real, physical or electrical explanation for why you hear a change in the sound when evaluating a device or tweak. I also realize there is a class of audio devices and tweaks that are purported to operate on a different level - on our sensory perception of the sound.
In your OP, your attribution of Magic to the ERS paper might have been a bit premature, since the explanation provided by the manufacturer is EMI/RFI absorption, and experiences of many users including other manufacturers seems to bear this explanation out. So one can reasonably conclude that ERS paper is actually not a Magical device in the sense you were using the word.
Finally, I think it would be productive if there were an independent organization that could evaluate these mysterious products we're talking about and offer explanations as to how they work, especially the devices that fall in the second category - the ones that affect the listener's perception of the sound, not the electronic or acoustic signal.
In your OP, your attribution of Magic to the ERS paper might have been a bit premature, since the explanation provided by the manufacturer is EMI/RFI absorption, and experiences of many users including other manufacturers seems to bear this explanation out. So one can reasonably conclude that ERS paper is actually not a Magical device in the sense you were using the word.
Finally, I think it would be productive if there were an independent organization that could evaluate these mysterious products we're talking about and offer explanations as to how they work, especially the devices that fall in the second category - the ones that affect the listener's perception of the sound, not the electronic or acoustic signal.

