I'll just add that one immediate neat implication of making the general abstract comonad theory behind this explicit is that it gives in full generality that for any topos (or $\infty$-topos) $\mathbf{H}$ equipped with an "infinitesimal shape modality" $X\mapsto \Im X = X_{dR}$, then since $\mathrm{Jet} := (i_X)^\ast (i_X)_\ast \colon \mathbf{H}_{/X} \to \mathbf{H}_{/X}$ is a right adjoint, a standard fact (here for toposes, here maybehere maybe for $\infty$-toposes) gives that its EM-category, hence the category $\mathrm{PDE}(X)$ of PDEs in $X$ is itself a topos, sitting by a geometric morphism