"Perhaps. But are you not a scientist, Doctor Banner? On Asgard, what you call 'magic' is just another form of science. It has laws and properties, requires skills and training. Perhaps it is more along your expertise than you might think." Loki is so skilled with partial truths. It is true that they are one in the same where he is from, but it is far more complex than that. Banner may have the mind to comprehend its ways if he were to learn, but his mortal form would limit, if not prohibit, usage of such an art.

Still, he doesn't deter Banner from asking whatever is on his mind. He even seems exceptionally open to conversation at the moment. Maybe he'll get a truthful answer out of the trickster. At the very least, he'll get a partially true answer.