While this is just a static 2d image, it looks like blue is above the screen (for me, for some others it's below, or red is above).
Thanks to comments, here some explanations https://en.wikipedia.org/wiki/Chromostereopsis
Edited: added Wikipedia link
As with all those illusion it depends on how the brain interpret things... Perhaps your brain is clever than mine to see the image how it really is
I can't do Magic Eyes either!
I think it also depends on your viewing screen
It's also affected by one's glasses, whether you're nearsighted, farsighted, or just don't wear glasses. The refraction from my nearsighted lenses makes the effect notably stronger, with the blue appearing behind the red.
If I had to spot a guess, the effect is probably reversed with farsighted glasses, but I dunno. 🤷
Indeed with myopia glasses, I see the red in front like being out of the screen and feeling I can grab it