Pulling this out of the new settings thread:
I know Warren Ellis has called magic the cheat codes of the universe and attempted to relate it to information theory. This sort of does make sense to me, and supports the "laws of magic" such as part effects whole and like effects like.
Basically there would be common "bits" between certain objects/concepts/etc. Assume a sort of "conservation of information" so these bits that describe the universe minimize duplication. So the concept of, say, love is encoded once. All things in the universe that relate to love share at least some of the same love bits.
(For an example of how this works in programming, here's a piece on minimizing data duplication in functional programming languages:
http://blog.higher-order.net/2009/02/01/understanding-clojures-persisten...
)
So somewhere in total sum of information about a feather is information about flight. The magician then follows the links of the underlying data structures of the universe, and gets to the platonic concept of Flight. From this root, the magician can then add to the information in the universe by combining information about himself with the concept of Flight.
Later, other magicians will access the human flying bits, with the only edit being the edit/replace of themselves instead of the original magician or the info of themselves in a new space/time position.
That could be a Guvner's view on magic, cheat codes of the universe seems like finding loopholes and hacking reality.