This book is meant to show the two sides of the Little Mermaid. One POV is from a "nicer" version of Ursula's, using a lot of silly image gags. The other side is Ariel's, and it's the standard story from the movie.
URSULA POV
So in this story, Ursula is supposed to be a nice one who actually was King Tritons former lover and still has the hots for him. All the things that happened in the movie were by a person named, "Bad Ursula". The explanation seems cop outish, but this is for kids I guess.
Flotsam and Jetsam as detectives always made me think of them speaking in a stereotypical cop accent with those scary voices of theirs. It amused me.
Nothing important here, move along.
I do not get the cooky eyes, especially since she hasn't struck the deal yet.