Magic Hat = Nick Harris. There is no doubt about it.
Harris has created this alter ego to remind the footballing world of the atrocities committed by City. He then makes up a fictitious dialogue to make everyone think Magic Hat is a North American college student that follows soccer. Having created this false impression, Harris insults his created character to such an extent that they become estranged from each other, leaving Magic Hat to continue Harris's ongoing campaign against City in anonymity.
Well just as Harris accuses Magic Hat of betraying his nationality, Harris himself makes a number of errors that indicate he is Magic Hat.
We have already looked at their shared vocabulary and common use of a number of uncommon words. There is also their common use of arsehole, when, as pointed out on here an American would most likely use asshole.
Further evidence that Harris and Magic Hat both posted from the same time zone can be found in the chat thread Harris asked to be published.
The excerpt here is from Magic Hat's chat. The blue chats show Magic Hat's own time stamps. The white chats are Harris's, with the time stamps for when they were received by Magic Hat. Harris, trying to create the false impression Magic Hat is in America, estimates the local time for him is 5pm or 6pm - five or six hours behind UK time. This means Harris must be five or six hours in front of where he thinks Magic Hat is. So Harris's actual time is 11pm, which is the same time zone as Magic Hat.
Magic Hat also stated in the chat that he discussed City's charges with people at the footy. This can only mean whilst attending games in England. Americans do not use the word footy?
So, there is a very strong likelihood that Harris and Magic Hat are both in the same time zone, here in the UK. Their chats have been between these times:
11:29pm to 01:08am
09:59pm to 10:09pm
08:53pm to 08:58pm
10:10pm to 11:54pm
12:27am to 02:27am
We know Harris is often awake in the early hours of the morning posting his online ravings, but are these really the kind of hours you would have an online chat with a complete stranger? I don't think so.
Therefore, on the balance of probabilities, which is sufficient for this little study, I find that Nick Harris is Magic Hat.