Like I have already said, I think they are inappropriate, classless, and ineffective advertisements. I don't think they have anything to do with pedophilia and are not outrageously "disgusting".
It is showing a similar incident from two different perspectives, two different comics that have been stitched together for "humorous" effect. The left side shows sweet innocence of a little girl and her teacher in a more innocent cartoon style, the right side is designed to be sensual and maybe even erotic. I don't have a problem with those calling it soft-core porn. But not child porn.