I have started doing a little digging and here is what I have come up with so far. The biggest advantage I see to being able to classify this project as a remodel would be avoiding to have to pay impact fees. Orange County is one of the Florida counties that will access an impact fee to any new construction however remodels are exempt.
http://www.orangecountyfl.net/default.aspx?tabid=877#Do I have to pay impact fees for an addition or remodel of my existing residence? Per the Orange county site that average impact fee for a new single family home in between $17,000-$18,000. I would imagine that a project the size of the FLE could generate a fee well into 6 possibly 7 figures. Using their online calculator the impact fee for a a 10,000 square foot restaurant is $183,800.00. A 20,000 square foot restaurant comes in at $367,600.00. I know if I was Disney I would do anything I could to avoid writing that check.
I have been trying to find some official documentation as to what constitutes a remodel but so far I have come up empty. From my personal experience the requirements are incredibly lax. I worked on a 10,000 square foot house that was classified as a remodel because they used about 10 linear feet of wall form an existing house on the property. I also had a gas station that did the same thing using about 30 linear feet of wall from the old gas station on the property.
Now I do not know if Disney is subject to impact fees but considering that they still have to pay for permits I can't imagine them being able to skirt past the impact fees.
I'll keep digging and see what else I come up with.