Kipling's intent?
I don't know how close this movie is to the original story. The movie can be fairly read as a light criticism of the jaunty "Gentleman's Adventurism" that fueled Britains colonial forces. Murder & exploitation of natives in the name of jolly good fun, and in the end what are they the kings of? A severed head in a crown.
Maybe this is Huston interjecting a post-modern view of colonialism. My impression of Kipling is that he would not broach this kind of moral gray area, but did he intend this kind of reading in this story?