I think what's going on in some of these stories was Eisner playing with the usual gender roles of the time. Imagine if the Spirit in those scenes was, say Lady Luck tied up and about to be kissed against her will by some shady character. The scene as it is plays as funny because we expect the man to eagerly welcome kissing from any attractive woman, and his coy reaction triggers our sense of the absurd.
Eisner's many clever, unscrupulous women who are spies or criminals or con artists are appealing to us today, because we've come to see characters like that as not unexpected. I imagine back in the day, P'Gell or Sand Saref or the rest would be seen as slightly shocking.