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My theories on why they look this way in the movie. Let me know if you agree with any 
Theory # 1
Theory #2
Theory #3
Theory #4
Theory #5.
Theory # 1
The movie takes place around Halloween. Naruto was a mummy and Sasuke was a homeless pirate.
Theory #2
The milk that neg-diffed him in part 1 came back to haunt him. So he keeps toilet paper wrapped on his hand just in case.
Theory #3
He became an exorcist like Allen Walker from D.Grayman.
Theory #4
Sasuke awakened a third eye and couldnt afford glasses to cover them.
Theory #5.
Naruto works at a brothel now and Sasuke came as a client. During the jerk off Naruto sprained his wrist and Sasuke jizzed and hit him in his forehead.