Bobby Roberts
Banned
It IS emphatically a better film than the first - the humor aims higher, the characters all feel more important and even the villain gets more developed. The new characters also manage to get just enough screen time to feel good enough BUT none of that really matters that much because AOU is still "just another superhero film".
I don't know that this narrative is going to be supported by audience reactions in the coming weeks. Superhero fatigue will likely factor in somewhat for some people, but I'm not sure a large percentage of the people who have seen it opening weekend would call it "emphatically" a better film. Even people who aren't suffering the fatigue seem to consider the film a little overstuffed and not as interesting/exciting as the first.
I also agree with ithil that you have Civil War going way too low. I think after how well Winter Soldier was recieved, plus the fact Spidey's going to be in that thing, and it's the "vs." battle that inherently amps up interest - there's no way that thing doesn't land huge. Way bigger than 80 mil.