The usual mistake we see among literate people regarding scripts is to give written language priority over verbal language: e.g., without the letter 'b,' the word 'bird' could not exist. (If you look, you can find many, many real examples of this kind of error: here is one. This is a site for educators, and it forwards the nonsense that "Chinese is a pictorial language": No, no, the Chinese script may be more or less pictorial, but the Chinese script is just a way to represent various languages such as Mandarin and Cantonese: the script is not a language, and there is no such language as "Chinese." And the various languages spoken in China are no more "pictorial" than are English or Russian or Tagalog.)
But the lyrics King sings are far worse: they actually say that the things whose names start with 'b' could not themselves exist without the letter! OK, sure, as adults, we can all dismiss this as a funny way to compose a song about a letter. But this show is intended for little kids, who could easily believe that unless certain letters exist, the actual things whose names that start with that letter in their own language could not exist without that letter: that is just the sort of magical thinking that educators should be trying to dispel, not reinforce!