Chopper makes a good point - if you don't have MagicJack up and running the whole time (if you turn your computer off overnight) then you don't miss calls, but can access the "recording" when you next check your e-mails.
I find the sound quality to be slightly worse than a landline, but better than Skype. I have not had any dropped calls, but if your internet connection is slow or poor...
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