That's just an idea for a relatively easy retheme. Many of the Marvel movies have New York as an important area in the movies. There are many possible opportunities where Coney Island could come up in the future. We also don't actually know what happens in Sppider-Man: Homecoming yet. It's not impossible that something important could happen in the movei.
Something else I thought of is that making it Coney Island or themed after one of those three piers I mentioned before allows for the possibility of changing Ariel's grotto to be something that maybe makes more sense at its location if it would be changed to a Namor or Inhumans attraction. It could be some sort of diplomatic exhibition by the government of Atlantis or Atillan located in New York or it could be some of oceanic research center in New York that has some sort of interaction with Atlantis or Atillan that riders would experience on a ride.
https://en.wikipedia.org/wiki/Features_of_the_Marvel_Universe
"Attilan (also called The Hidden Land) – Home of the Inhumans. Originally an island in the North Atlantic Ocean, it has moved several times, including to the Andes, Himalayas, to the Blue Area on the Moon, the homeworld of the alien Kree, Hala. More recently Attilan was destroyed during the events of Infinity by Black Bolt when he detonates the Terrigen Bomb, the remains of Attilan now reside within New York, in the Hudson Estuary."
"Atlantis – Atlantis was a small continent with many human settlements. Over 21,000 years ago, an event called the "Great Cataclysm" caused it to be submerged into the sea. The inhabitants of ancient Atlantis built an enormous glass-like dome over the capital city, also known as Atlantis."