It's adult entertainment but there's no nudity or explicit imagery. Some parents feel comfortable taking their kids, other's don't in the same way that some parents feel comfortable taking their kids to concerts or R rated movies.
Kids dress in drag when exploring comedy, theater, themselves... You might have a kid that's really into drag for any number of reasons and you might love them enough to want them to be the best version of themselves without imposing psychological trauma or making them feel like they need to hide parts of themselves from you. You still need to be a good parent, whatever that means to you but most parent don't want to limit their kids potential with distracting hang-ups. So I wouldn't say "absolutely no reason".
In typical DeSantis fashion, he's not signing any laws limiting this entertainment to "adults only" restricting access to anyone under the age of 18. And he's not passing laws to ban all drag shows across the state. This is political theater, in the same way that his two year presidential "grooming in schools" campaign resulted in zero arrests of teachers or librarians and the removal of completely unrelated books. And lets not forget
that the panel to remove books was lead by a political opportunist that was later implicated in a sex scandal that included allegations of rape.
And found what?