Final answer:
Gogol's matter-of-fact tone in 'The Nose' serves to make the story's magical elements appear more realistic, enhancing the effect of magical realism and encouraging readers to suspend disbelief.
Step-by-step explanation:
Gogol utilizes a matter-of-fact tone in The Nose primarily to make the magical elements of the story seem more real to the reader. This tone provides a stark contrast to the absurd and fantastical events that transpire, grounding them in a semblance of reality. It can be argued that the use of such a tone heightens the effect of the magical realism within the tale, encouraging readers to suspend disbelief and engage with the narrative as though such events could reasonably occur within the parameters of the known world.