Sadly, it seems that you are making the point that "location and views" (which I assume you mean from the window, as opposed to the interior view -- such as details and theming -- of the resort). So, no theming necessary, just gimme a short walk to a park and a view of it out of my window, and I am good.
By that judgment, you have just summed up the old Disneyland and tore down the original arguments that Walt and the rest of the company used to plan WDW with "the blessing of size." So, your argument would seem to say that they wasted a lot of money on theming and sight lines from the park in the past. To hell with the authentically chosen flora at the Polynesian -- just need the beach view of the MK and short monorail ride to it.
To the contrary, the Boardwalk is within walking distance of Epcot but is both beautifully themed to classic Victorian-era Atlantic City AND below the height that would hurt sightlines from within the park. It is a complete resort, as it should be for the price -- something that can stand alone, even though it is also a part of the larger WDW. It is not a 15-story add-on that completely breaks theme from its surrounding resort and seems to offer the theming and beauty of the latest Anywhere, USA, Hilton. (Yes, that is based on concept art, but remember that concept art is meant to sell the best of a new place. Compare to EPCOT Center's concept art, etc.)
So, my vote is for the Boardwalk and Polynesian and Grand Floridian and Yacht Club and Fort Wilderness and even the Contemporary (as fitting Tomorrowland in my avatar) and other well-themed and complete resorts within a short distance of the parks, rather than the Disney Hilton within sightlines of the park.