pretty good, well-balanced article on a Christian perspective on Harry Potter. extremely well-reseached and documented, and especially meaningful to me because i know his reference material very well (Narnia,LotR, and to a limited extent, CS Lewis' space trilogy).
http://decentfilms.com/sections/articles/magic.html
however, the article only compares the works based on their respective treatments of the concept of magic, and does not address the over-arching themes of the stories, which is one reason why i like Harry Potter so much. so it's not a complete view. further comments here.
http://www.cosforums.com/showthread.php?p=4470031