Well, I just happened across the Wikipedia article for this film, and from its quotes, it's as if Miller has been reading The Spirit from another dimension:
The character has a terrifying side to him. This is a man who’s died and come back to life. So it twists into fantasy. And of course there are tons of women in it. There have to be — it’s The Spirit. They’re all in love with him, and he’s in love with all of them. You might say he’s a bit of a slut.
He just has to have a "terrifying side to him", doesn't he, Frank? As if to belabour the point, he goes on:
I intend to be extremely faithful to the heart and soul of the material, but it won't be nostalgic. It will be much scarier than people expect.
Also, Samuel Jackson is interested in playing the Octopus. Is he aware of the fact that all we ever see of this guy is his gloves? Is Miller?
http://en.wikipedia.org/wiki/The_Spirit_%28film%29