You can't deny that it would be an easy attraction to parkhop.
Well, define "easy." Thematically, yes, it would fit better in DHS than in Tomorrowland. I don't think there are too many people who would argue with that. However, there is a lot that goes into transplanting an attraction to another park, even one as geographically close as DHS is to MK.
1. Where would you put it? Would it move into an existing space? Even with an existing space, it would need to be one that meets the spatial requirements of the attraction. Sometimes reusing a space can cost just as much as building a new space.
2. How much of the existing infrastructure can be reused in the new space? Now, with Laugh Floor, much of it should be reusable, since it's mostly screens and projectors. The scenic elements, for the most part, should be reusable as well.
3. How popular is the attraction currently and what purpose does it serve with regard to crowd control? Laugh Floor is certainly not a "destination" attraction, but it still pulls in a substantial crowd on a regular basis and helps eat up to 300 guests for 20 minutes or so. It's a "safe" attraction where it is. If money was spent to move it, would it be in a location where it would continue to pull large enough crowds to justify the expenditure of the move? Also, if it was pulled out of Tomorrowland, a location that is already down one attraction located directly across from its current space, that would cause pretty much the front half of the land to be empty. Not good. Plus, with the Speedway temporarily shutting down during Tron construction, that only leaves Space Mountain and CoP as attractions. Now, I love me some CoP, but it is not on the average guest's lists of must-see attractions. Space Mountain is a safe draw, even in its run-down state. However, it would be a logistical nightmare to pull Laugh Floor out during the next few years.
4. What would be put in its place, were it to move? Disney is already dealing with an empty Stitch building and doesn't really have a great idea of what can be put there, because it was custom-built for a specific type of attraction and would be difficult, if not impossible, to build an attraction in it that is substantially different from what was there previously. Laugh Floor is a fairly large theater space because of its origin as a CircleVision theater, but it's not really large enough for other types of attractions like a ride.
5. Pete Docter is in charge of Pixar. Seeing as the Laugh Floor was his baby and that he had a big hand in its development, the Parks people want to stay in good standing with him. Even though they're owned by the same parent company, any new Pixar-related attractions that are considered would really need the support of the man in charge of Pixar in order to help push them through the development process.
Like I said, I agree that it doesn't really fit where it is, thematically. With that said, looking at the big picture and the fact that it continues to pull in guests with very little overhead, save for performer salaries and equipment maintenance, I don't think we're going to see Laugh Floor go anywhere, at least until such time as Tron is finished and they figure out what to do with the Stitch building.