Shakespeare's decision to make the murder of Duncan take place off stage was one part logistics and one part craft. The play was already lengthy so having the murder take place off stage helped delete the scene from the line up. Secondly, to show Duncan's murder would take the focus off of the main study, which is the internal deterioration of the human mind.
Compared to the scene in Psycho (Hitchcock), the murder of Duncan is much more 'off stage'. In Psycho we see the knife, we see the shadow of the murderer, and then there is just blood going down the drain. None of this or any part of the murder of Duncan is shown. However, both do have the heightened aspect of the human mind filling in the left out sequencing of events. We don't have to see Bate stabbing his victim. It's obvious that he did so. This is the same for MacBeth. It is obvious that Duncan is dead and it is equally as obvious who was behind the murder.