Vegas is out of the question. Disney's family atmosphere wouldn't jive with the LV atmosphere. However, I could see them doing something ESPN based in Vegas.
Here are a couple questions for New York and Los Angeles.
1. As a Disney fan, if you were taking a trip to NYC or LA and had to stay in the city, would you rather stay in a Disney themed hotel or something like a Radisson or a Hilton?
2. As a Disney stockholder, if you were taking a trip to NYC or LA and had to stay in the city, would you rather stay in a Disney themed hotel or something like a Radisson or a Hilton?
3. And most importantly, as a family, f you were taking a trip to NYC or LA and had to stay in the city, would you rather stay in a Disney themed hotel or something like a Radisson or a Hilton?
The answer should be obvious to all three. Also, note that anything in a major city like NYC or LA wouldn't have to include a water park. A lot of the other things, yes, but not all of it.
Thats not quite the idea behind the hotels. They aren't necessarily for the people who can't or don't want to go to WDW or DLR. They are more for people who love Disney and want a little bit of that magic while taking a trip somewhere other than WDW or DLR. Yes, part of it will be to whet the appetite of people who haven't been to the parks before, but the hotels aren't going to be priced that inexpensively that people who can't go to the parks will be able to afford the hotels. Think WDW moderate pricing and up.