I think it’s a commentary on the way many adults feel. Chronologically, someone may be 70 or much older, but mentally and emotionally they could still feel like they did when they were 20.
To be a kid at heart can mean that you as an adult can put your wisdom and maturity on a shelf. You are able to let go of whatever inhibition keeps you, for example, from engaging with kids who just want to play. My grandchildren are always telling me that I’m silly, but they seem to like it when I give them horsey rides or they can pile on top of me or I play hide and seek with them, or we sit on the floor and build something with blocks or play with trucks, sit at a table and draw or color, or kick a ball around.
Maybe part of this is that one just refuses to admit that they’re getting older and should be more careful when they exert themselves. One knows the wolves are getting closer to the door, but the tendency is to ignore them for as long as possible.
Maybe it’s a way for us who have more of life behind us than in front to hold onto something that can feel like it’s slipping away, going by too quickly. We still need to be involved and useful, not discarded.
Besides all that, kids have a knack for bringing out the kid in us.