Well, that same basic process is going on in most comic book movies, except it’s not children vs adults, it’s casual movie fans and hardcore comic book readers.
You know how most cartoons aimed at children have the basic plot and the clear and direct jokes but then also subtle, sometimes raunchier jokes aimed toward adults?
The goal is often to find enough subtle nods to those more invested viewers to make them feel heard.
I typically think about it like an animated movie.