You don't need me to tell you this, but a large part of the cost issue being discussed is Overhead (WDI's is much, much greater than Uni's). Another is the style of attraction delivered by WDI (concrete rockwork and AAs are expensive). WDI remains the only company in the world that delivers terrain-following "mountain" outdoor coasters made of concrete rockwork, and my hat's off to them for that. Seven Dwarfs is the latest, stunning example; it is an awesome sight in person. WDI is the premium design and delivery shop, with premium prices, but most of the time, they can be counted on to deliver. Some of that cost-adding overhead maintains certain aspects I'd hate to see get shed (Archives, R&D) like MAPO was. Other pieces of overhead might be worth examining.
I'm pretty bullish on their(WDI's) product as of late. Just got back from WDW - noted plenty of problems/issues but most were on the operations/upkeep&maintenance (tons of non-functioning effects)/legal/landscaping/development side (TDO), not the new stuff WDI was adding to the parks. Consider this: If WDI had added nothing to WDW (zero 'CapEx') in the last decade, but everything (attractions, entertainment, retail) that was standing 10 years ago was meticulously maintained to the platinum, opening-day standard, and prices were frozen, I think that hypothetical State of the Resort would be praised when compared to today. This tells me the complaint-worthy problems stem mostly from areas outside WDI.
I thought the nearly-finished New Fantasyland & completed Storybook Circus were beautiful (especially when they emptied of strollers) and greatly improve the MK in perpetuity. Don't agree with the style-versus-substance argument: in theme parks, transporting environments are substance. NFL looks much better in person than in photos, too. Thought the Treasures of the Seven Seas game in Adventureland was outstanding and a great throwback to the unadvertised little inbetweens that are signatures of great parks. The new Test Track was a solid improvement. The Big Thunder Queue was a bonus. Haunted Mansion head-switching finale was a cool upgrade.
And that's just at the languishing (upkeep- and addition- wise) WDW. WDI has maintained a pretty excellent batting average elsewhere over the past few years, exemplified recently by the new Big Thunder effects in Anaheim, Mystic Manor, Grizzly Gulch, etc. Watching closely to see how this year's Mine Train and Ratatouille work out (new ride systems) and especially keen on what Shanghai shows us about WDI (what will a brand new, $3.7billion WDI castle park be like?) in 2015.