Gotham is a large American city plagued with both organised crime and super villains. They are protected by Batman, the hero alter-ego of billionaire Bruce Wayne who grew up in Gotham after his parents were killed by criminals. Batman fights crime with martial arts, detective work and gadgets but never kills, instead handing criminals over to the justice system.
The Punisher, aka Frank Castle, is a New York based crime fighter and former special forces soldier. After his wife and daughter were killed by the mafia, he embraced brutal tactics to successfully hunt down and kill criminals while protecting innocents.