The superhero tentpole is almost surely expected to gross more than The Dark Knight on its opening weekend($158.1 million). However, it doesn't seem fair because The Avengers has 3D premiums to "show off" which places it at an advantage. With a record-breaking opening day of $80.5 million, The Avengers is on track to out-gross Harry Potter and the Deathly Hallows - Part 2 over the weekend with a predicted $180.4 million. Although the opening day is considerably less than Harry Potter, a few factors must be taken into consideration: HP8 opened in July and teenagers had no school. For the Avengers, however, its opening in May is a powerful month for superhero films. Moreover, 3D showings accounted for 60% of the Friday's opening, suggesting relatively good interest in 3D in this genre of movies.
Expect a $180.4 million opening debut that will surely dethrone the Harry Potter finale.