In the Watchmen comics universe, the physicist Jon Osterman was widely known as Doctor Manhattan. He was a tragic figure who first acquired unsurpassed powers, but at the cost of his humanity. He exiled himself to Mars, cutting himself off from a humanity that wished to use him, but he could only destroy.
Elsa, too, had great powers that made her dangerous and only isolated her from other people. So it is fitting that Alex Wolinetz, added the lyrics from the song "Let It Go" to scenes from Dave Gibbons's depiction of Doctor Manhattan.