It is all kinds of fun writing for Mr. Walters. Like I always say, I'm not a big fan of DC, but I love Batman as much as any fan of superheroes does. I love that Batman is human, and yet is capable of defeating anybody ever, and usually does, solely because of his rigorous training, wit and level of dedication. Mr. Walters is no different. My version is reminiscent of Bruce Wayne from Batman Beyond, but his attitude is more closely that of Frank Miller's Batman (both the older, well-written Frank Miller Batmans and the terrible, terrible more recent versions Miller blasphemously concocted after he became a sad parody of himself and lost his credibility as a writer).
This is slightly off-topic, but fans of comics, often during an argument in a comic shop, love to ask, "Who would win in a fight between ___ and ___. Whenever Batman is involved in this question, the answer is always pretty much Batman. My theory is that Wolverine could beat Batman, but only if Wolvie got the jump on him, and Batman wasn't expecting to be jumped by Wolverine that day. Or ever. If Batman had more than five minutes to prepare... sorry Wolvie.
Anyway, in the Super U-niverse, some of the characters are amalgamations of heroes and villains from DC and Marvel. Jason came up with the idea that Walters would also be the Punisher of the Super U-niverse, which works perfectly, and the military aspect of his background helps to justify that lack of information about his past.
My goal for Super U. is to constantly keep moving away from the parody aspect and focus more on the original stories and characters, but I'm not sure if I can see a Super U-niverse that doesn't involve Walters in some way.