Not to spoil a beautiful joke by explaining it, but all of the strips are based on this. Two characters see things differently. Sometimes it’s because Calvin is in the grip of his (psychosis|childhood) and sometimes it’s a totally ex machina Watterson idea that they’re exploring, but there’s always two worlds colliding hilariously.
I have no idea if a truly competent director could catch lightning in a bottle. The movie Fight Club has been correctly compared to Calvin and Hobbes. There’s no way for stuffed toys to capture this at all. Good for Watterson for allowing his genius not to be trampled.