What's going on here

We get in the vehicle from gymnastics. Seth is in here car seat folds his arms and all serious looks over the top of his glasses and says:

Seth (3 3/4) "Okay, I know what's going on here"
Suppressing a laugh I asked "what"
Seth: "Horton"
(we got "Horton here's a who" and he watched it non stop today except for reading time, and nap time)
I have no Idea but it was funny.