I so don't buy that kids that young "don't remember". Sure, when they're grown up, they are not likely to have vivid memories of their second year of life, but they remember IN THE SHORT TERM!
I have 2 sons. The youngest is 23 months. The oldest is 3.5 years. They have been going to
Disneyland their whole lives. My older son's favorite thing to do is look at pictures of when he went to Disneyland as "Baby Max".
My youngest son and I went today. He has been a fair amount of times. This time, though, he ran straight for the rides he wanted to go on (Dumbo, Teacups, and Circus Train). We have not been to Disneyland for over a month. He rarely gets the opportunity to walk freely, since I usually have both kids and keep them in the stroller. Well, this "barely" 2 year old ran straight to those attractions like a homing pigeon. Certainly, he "remembers" enough from previous trips to know what he wanted to do.
Toddlers LOVE Disney parks. Without even having seen one Disney movie, both my kids adore Disneyland.
People who make those kinds of comments are just bitter because THEY don't have any fond memories from their early childhood at Disney...