Spectre is definitely a magical being. But, Spectre at his most powerful is kind of like Thanos w/THOTU in Marvel. When you're directed and empowered by the Presence/God, that's kind of more plot device then pure magic. THOTU had magic in it also (Dr. Strange sensed it), and nobody would argue that it was more TOAA/Godly then it was magical.
So it's only fair to put in Thanos w/THOTU if Spectre empowered with Presence is counted. And at that point, these comparisons of magic between DCU and MU become pointless. Anybody else got thoughts on that?
Because moving past that, and leaving Presence/TOAA out of the equation, I think it's pretty equal if you start making lists.
Greatest magical being: Spectre (on his own) - HOM Wanda
Greatest magical weapon: Spear of Destiny > Twilight Sword (I'm thinking there's something greater in MU? Thoughts?)
Greatest set of spells: (Any DC fan got idea?) - Magic of the Runes (Maybe RKT?)
Greatest magical armor: WW's bracelets > Destroyer's Armor (Is it on par? I don't know...)
Greatest pantheon of magical entities: Lords of Chaos/Order - Skyfathers (Vishanti or Great Beasts greater?)
Greatest sorcerer (non-Abstract): Dr. Fate (Does Phantom Stranger count as abstract-type? I think so.) < Dr. Strange
I'm interested in seeing your opinions on the list. Are there better examples for each comparison? Are there other interesting comparisons to be made?