Like his audience, Sandler is growing up, and "Big Daddy" is his version of "Parenthood."
Sandler plays a slovenly underachiever who inherits a 5-year-old boy. The boy's mother is dead and Sandler is mistaken for his birth father. Initially, he likes the idea of having someone to play with. He teaches him the bad habits he has refined over a lifetime — spitting, tripping in-line skaters, gorging on junk food — and uses the kid as bait to attract women. ...
Because his own father, played by Joe Bologna, was too strict, Sandler practices free-range parenting, letting the kid dress as he likes, urinate in public and go unbathed.
—Duane Dudek, "'Daddy' Sandler not growing up very fast," Milwaukee Journal Sentinel, June 25, 1999
If you want to know more about free-range kids, the place to go is Lenora Skenazy's Free Range Kids blog.