In case anyone cares about the accounting minutia that goes on with GC's - It's actually much more complicated than that!
A company can not recognize a gift card sale as revenue - it does not impact their income statement until something is bought with it, then it hits the cost and revenue lines of their income statement.
Until it is spent, it is actually a debt on Disney's books - it's basically a loan from the consumer that will be paid off in product or services at some point. The one positive to Disney's books is that it bolster's it's cash on hand.
But, even if the GC is never used, a company can't just take the money paid for it to the bottom line because, in most states, they would be required to submit those unused GC monies to the state. Then they sit as "unclaimed property" until the state finally grabs the money. As usual, the government always wins...LOL