I’ve seen a few interviews with him about it and he makes sure to describe it as a comedy special with kids. And while he’s also describing it as a throw back to a certain type of kids show from the 70’s and 80’s the example he gives is how bizarre early Sesame Street was, with adults standing on a corner chain smoking with a puppet and bluntly telling children that death exists.
Mulaney doesn’t exactly work blue, and he seems to be a favorite among families I know with older kids. I really doubt the intent with this is to be entertainment for young kids. Which “kids comedy special” would indicate. As much as he might be referencing Captain Kangaroo as an influence, I don’t think he’s trying to make an actual kids show.
