The following contains spoilers for Punisher #3, now on sale from Marvel Comics.
In the Marvel Universe, Frank Castle (aka the Punisher) has always been a fan of Captain America. No matter how many times he feuded with the Avengers, he always stood down against the Sentinel of Liberty due to a healthy respect for the first man to wear the iconic mantle, Steve Rogers.
The Punisher's feelings for the Sentinel of Liberty came as much from sense of comraderie as reverence, as both are war veterans. Additionally, Castle idolizes the Captain for his defense of the American flag over the years. Unfortunately, in Punisher #3 (by Jason Aaron, Jesús Saiz, Paul Azaceta, Dave Stewart, and VC's Cory Petit), Frank desecrated Captain America's symbol in the worst way possible, confirming that he has never really understood the Star Spangled Avenger.
While torturing a Hydra operative for the Hand in their Japanese citadel, Frank was asked by his ninja clan to relay his first kill, or as they called it, "salvation." The acolytes loved hearing benedictions from their unholy pontiff, embracing how the supernaturally-powered Frank wasn't just a vessel for the Beast or an avatar of destruction but rather a god they looked up to in the same way he did with Captain America.
As such, Frank regaled them of his time in New York as a ten year-old, seeing a man beat a couple to death in the street. He was tortured by not only the memory of their screams but also by the fact that no one had done anything about the crime. This led him to concoct his own plan that involved using homemade napalm to violently burn the criminal assailant to death.
Young Frank wore a Captain America mask as he flayed the villain, believing that his actions were akin to those of his heroic role model. However, Castle's actions here are a clear case of murder and retribution under the veil of revenge. This is precisely the kind of vengeful action that Rogers has warned against time after time, making it clear that heroes don't kill. This also foreshadows Rogers telling the Punisher during Civil War that he was a disgrace who didn't understand the shield and patriotism.
Thus, this flashback brought the Captain's reprimanding words full-circle, proving that Frank has misconstrued the symbol of Captain America since he was a child. In that sense, Frank was always meant to be the Punisher, even before his wife and kids were killed by mobsters.
Ultimately, this tragic act summed up that Frank has never grasped what true heroism is really about, and further reinforces why he and his heroic idol will never truly see eye to eye.
