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Completely agree that splash pages are used for effect. To emphasize something. Sometimes it’s a balls-to-the-wall massive battle that needs emphasis, like all of the X-Men fighting the entire Brotherhood of Mutants. It could be something more subtle that needs emphasis for example the unexpected death of a character, or the reveal of the size of a massive army or villain, even the reveal of a hero if they’re flashing some new duds. Sometimes you’ll see a splash at the very beginning of a comic, I’m thinking Batman or Spider-Man specifically, to emphasize the mood of the comic as well. Seeing a brooding hero lurking over a dark city while atop a gothic gargoyle or a hero swinging effortlessly through a bright and busy city can be a powerful first image for a book.
