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But Universal HAD to spend all that Potter cash quickly to avoid giving it to Uncle Sam. They didn't even want to build Transformers in Orlando because of it similarities to Spider-man. But to avoid a $100+ Million tax bill they had to spend the cash quickly and a plug and play attraction like Transformers fit the bill perfectly. All the R&D was done. All they had to do was build it.

Oh, and Cabana Bay is also part of that cash dump.


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