All comics have to have a setting. Very often, almost all of that setting can be implied, especially if the comic is set in the quote-unquote “real world”. If you’re using magic or hypertechnology to drive your plots, however, it’s important to define how that magic or that hypertechnology works.
Much as some of us would like it to be important, no, it isn’t. Think of fairy tales; think of Tolkien, who never expounded a theory of magic and probably never thought of needing one. The scientific approach to magic was, I think, invented by such writers as Fletcher Pratt and Randall Garrett; it is the novel feature of their works.