Let's ask the question in it's proper context, the world in which the X-Men live. "Why did you have us dress like superheroes?" Hm.

•Beings with super powers
•Fighting evil
•Keeping their true identities secret

Clearly, these are not accountants.

So, why do they dress like superheroes? Because they are superheroes. Within the context of the imaginary reality they occupy, this is what people do when they find themselves vested with "great power" and, therefore, "great responsibility".

Are there parallels in the non-imaginary world in which we live? Something that we take for granted in the same way super powered beings are taken for granted in the Marvel Universe (or DCU, or any other "super" universe)? Indeed there are, and I have occasionally invoked them before: professional athletes.

Compared to the rest of us mere mortals, most professional basketball players (to pick but one sport) would definitely qualify for having "super powers". They don't "fight evil", except in a most symbolic way, but they do don special, identifiable costumes in order to do what they do. So do football players, baseball players, hockey players. In fact, once we reach professional levels, there are no sports in which human beings engage that have not evolved their own distinctive "uniforms". Tiger Woods does not show up on the course in jeans and a t-shirt, wearing sneakers on his feet. Even pool and poker players develop their "looks" as part of the psychology of their game.

And, standing on the outside looking in, when we see the New York Yankees run out onto the field, or the Edmonton Oilers skate onto the ice, we don't think "What a bunch of weirdos, dressing up like that!" We could not imagine one of the players asking his coach "Why do you make us dress like (pick a sport) players." In fact, the only scenario in which we might imagine such a question being asked is if the players were told to wear the uniforms and equipment commonly associated with a different sport than the one for which they are know. Playing baseball with skates on. Odd.

So when the Beast asks Professor X "Why did you have us dress like superheroes?" what is really asking? Could he be deconstructing that which requires no deconstruction? Could he be seeking his own "yellow Spandex" line? Is he speaking on behalf of the writer, and really asking "Why do I have to work with these silly concepts?"

Which would prompt, perhaps, a simple answer. "You don't. So step aside, and let someone play this game who actually wants to."

Clearly, these are not accountants.
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Not to get off-topic, BUT WHY IS IT ALWAYS "ACCOUNTANTS"?

On behalf of the world's CPA's, I have to say this:  Many people consider the ability to do long division, calculate square roots, or balance a checkbook in one's head a superpower.

As it relates to your missive, JB, I agree with you.  99.99999999999999999999%

(spelling)

QUOTE: "Because you were being prepared to BE superheroes, back in those first days of your training. But if you have to ask me this question after so many years, perhaps you aren't nearly as intelligent as we have always been led to believe . . ."

Good answer, but only begs the question of why the Beast asked it in the first place.