A lot of people were theorizing that the scene with the boat would be located here at Disneyland-
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However, this was never confirmed nor even rumored by any insiders, it was just fan speculation because it seemed to "fit" with DL. In addition this scene is a bit different at WDW. Brer Bear is hanging over a piece of land instead of over a pool of water. And it's located on the opposite side of the flume. So unless they tore out significant chunks of the side and expanded the water at WDW, a boat at that location wouldn't work and the scene would have to be different.
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Splash Archive claimed that the scene depicted in the art is instead located in the bottom most level of the Laughing Place at Disneyland. Right after the figure of Brer Bear with the hive on his nose. There was already a boat present in the scene occupied by a dog animatronic. Archive says they're going to reuse the boat at DL and retheme the area with trees and forest scenery. Whether this claim is accurate, I don't know. But it IS the one place that can fit BOTH DL and WDW. Both having a large pool of water on the left side of the flume where a boat and several figures could fit.
I haven't listened to the podcast Alicia Stella made on the matter, so I don't know if she went into more specifics than what was posted in this thread.
According to a bullet point that EagleScout posted however, it just says Louis will follow guests through the Laughing Place via screens. Unless this was said otherwise, I would again assume this to mean the narrow cavern corridor after the dip drop but before the third drop. Where the spinning beehives were located. It would make sense to me for Disney to use some screens in here due to the limited physical space that probably wouldn't hold very many AA's anyway. But we'll see.
Again, if what Alicia said was all true, I am very confused about the purpose of "shrinking" guests down to critter size unless they're going to play with the size of the sets and characters.