Yes, you are buying an interest in Florida Real estate and there are closing costs. Disney paid for my closing costs when I purchased at Saratoga Springs. Disney does not require closing costs, the State of Florida does. Hope this helps.
Actually the only required closing costs are the recording fees. In the past DVC paid them and any internal costs involved. Recently they have added closing costs but there are still pretty minimal. It seems I've seen people report in the area of $150-200. And they still waive the fees for those already a member doing add ons.