KalKal
Superstar
I'm saying the "layout" of the city itself looks like NYC.Kids license said Gotham nj
E.g. there's a scene when Penguin and his sidekick cross the DC "GW Bridge" and take the DC "Palisades Parkway" to visit the Falcone gang in DC "Alpine NJ".
(Felt a little GTA 4-ish to me)
And Penguin's club is clearly near the BQE in Brooklyn.
Usually Gotham City is sort of an island in a bay, with NY-ish landmarks. This time (for the first time) you can actually tell where the locations stand in for (other than obvious stuff like a Gotham Times Square that you would see in every Batman version)