At the core - they are the same. The problem is in the case of Disney.. the fans are often more interested in the 'how' then the actual outcome (see every 'screens suck' thread). In industry, the motivation is to reinvent to do more with less, etc. In the case of Disney, the motivation is the same... 'Take this concept, and do it better..' Same exact thing... The problem is how does one define 'better'...
The compromises TDO allow or use in their refinements are associated with negative connotations in the fan community. Hence, when WDW1974 exposed TDO's use of the term 'value engineering' to describe their process of reworking a concept to be done cheaper.. and we all see the outcome as inferior to the original concept.. in the fan community 'value engineering' becomes synonymous with 'cheapening'. The principles are actually the same - It is the tolerance for what is 'equivalent' is actually what fans are critical of and where TDO's version of value engineering has become a negative term.
Negative by association...