I am a giant James Bond fan and my 4 year old is (kind of) watching Casino Royale with me right now. Commentary so far:

Bond jumps from one giant crane to a rooftop: "the spy is not being careful!"

Bond rams a Range Rover into a bunch of cars while impersonating a valet: "that guy is not good at his job"

Is also very much under the impression that a lot of conflict is decided by card games. Which is not totally inaccurate in Bond movies.

"it looks like that guy probably died". Generally true in Bond movies.

Scene with M, lecturing Bond. "Why is his boss mad at him?" "He didn't follow directions".

Best part: earlier scene with Big Ben in the background. Kid just learned about Big Ben is a section his preschool did on architecture, and it's his "second favorite architecture" behind the pyramids. Heard his maybe first British accent?

"is that really how people talk in London?" (He understands that Big Ben lives in London, which he thinks is somewhere near Omaha.) I explain, yes, and it often makes them seem smarter.

Unrelated: Eva Green is my favored Bond girl.

Kid officially checked out. Bored with the explosions, chases, witty banter, kitsch.