It is irresponsible. They have money, but that doesn’t mean it’s responsible to spend it unnecessarily while they are making virtually none. Most aspects of the company have made no revenue for over an entire quarter and lack of profits will continue for some time. I also don’t think it’s appropriate to say you can safely work on construction at this point.
Yes, Universals attendance is weak. But that’s because of a global pandemic along with state, interstate, and international travel restrictions, and Disney being closed. Even if Universal had a major new attraction to market at the moment their attendance would still be weak. You’re trying to fight the wrong battle right now.