Seems it works as well with the Magic Mouse..
CMD+Left Click Right Click + "Open Link in new Tab"
The right click + Open link takes way longer than a middle click.
The Cmd + Left click, while being closer to a middle click, still forces you to move your hand to the command button.
Most mice have been configurably-ambidextrous for a decade or more, after all.
The X Windows folks got this one right very early on with their configurability and their use of MB1, MB2, MB3 notation for the mouse buttons.
Seems it works as well with the Magic Mouse..