Given that Disney is a media company, they can’t just pick up and go anywhere (they’re not going to Florida; just look at what happened with Disney-MGM Studios). They have to have a presence near their competitors in the media industry. The only other place it would make sense for them to be headquartered is New York, and I don’t believe the Tri-State area is particularly considered a tax haven. A lot of people on here tend to think of Disney as a theme park/hospitality company but it’s not; it’s a media company and any decision it makes will have that in the forefront.
I know some Disney fans really want Disney to “stick it” to the Governor of California and do something dramatic, but I just don’t see that happening. The Governor made his (bad) decision for the time being. Disney has tried to influence public opinion, but with the latest narrative of the virus becoming more prevalent, that’s not likely to resonate strongly, especially in a state like California. Pursuing legal action could potentially get dicey for them, and given how risk-averse Disney can be, they may sit out on that front (at least for the time being). It should go without saying that they’re not moving Disneyland. I think the most anyone can expect is some petty corporate political maneuvering, but they’re not shutting down Team Disney Burbank and moving it to some random place just to make a statement. Disney’s always been about long-term thinking, and given that they just reported their first annual loss for the first time in 40 years, they’ve got bigger problems to address than “getting even” with the Governor of California.