>>31068235Opee, I believe it is meant to show a noticeable shift in tone for the player. Up to this point in the game, Kahunas have generally been cheery, nice, friendly - Nanu sticks out like a sore thumb, living next to a town full of criminals and not revealing his status as Kahuna until you're almost finished with the island.
The chill, relaxed yet undeniably bitter tone of the theme is meant to highlight this change and gives the player new insight into why Nanu is the way he is. It's part of the reason of why Nanu is an interesting character and generally very popular within the fandom.