I have to agree, Disney would build it in a moment if they could find someone else to pay for it. But, you know, that's really the way they've always operated. A lot of people on the boards seem to think this is a fairly new policy but if you look at the history of the company, even Walt and Roy did the same thing. DL was built in part because of a deal struck with ABC in the 50's that guaranteed enough money to cover the cost.
Even before the days of Mikey and the gang, Epcot was heavily financed by corporate sponsors as well as foreign companies and governments for the World Showcase lands.
I have a relative who is an executive with a company on the cutting edge of linticular photography. They are doing some extraordinary things that haven't been seen much in the U.S. at all because of the cost. It takes this art form to a whole new level. One of the first U.S. companies they approached was Disney. I saw some of their test artwork based on Peter Pan and it was just incredible. Disney loved it as well but won't pay for it. I asked just the other day if there had ever been a breakthrough with Disney and he said he didn't ever think there would be unless they could find someone else to pay for it. It's endemic to the culture of the company.
So folks, all we have to do is find the American equivalent of the Oriental Land Company to pay for it, and we'll have DS right here! Yeah!