So it’s a ‘set up and flip’ joke again but, with the power play, it makes it a kind of 'set up, flip, and boss flip' arrangement.
- Set up: Calvin presents something as ‘fact’.
- Flip: Hobbes gives a funny example of why that’s clearly not true. That should be the end of the argument, but...
- Boss flip: Calvin dodges reason by rewording his ‘fact’ slightly to match his viewpoint. He’s learnt nothing from his friend. All Hobbes can do is roll his eyes.
It’s also fun because, while Calvin is small, his attitude gives him all the power. He breaks society’s rules by being completely self-absorbed and selfish but, because he’s a little kid, his behaviour is innocent.