  Recently it has been demonstrated that a careful treatment of both
longitudinal and transverse matrix elements in electron energy loss spectra can
explain the mystery of relativistic effects on the {\it magic angle}. Here we
show that there is an additional correction of order $(Z\alpha)^2$ where $Z$ is
the atomic number and $\alpha$ the fine structure constant, which is not
necessarily small for heavy elements. Moreover, we suggest that macroscopic
electrodynamic effects can give further corrections which can break the
sample-independence of the magic angle.
