Not sure what you point is. It isn’t the home resort of the points themselves that’s the issue, it’s this tax that’s paid on arrival at VDH.
I know Hawaii has that, that is common across all Hawaii hotels I believe, wherever you stay. And visitors are even advised about it on tourist sites, hotel and airline sites etc.
But at DL it’s just the one Disney resort that has it, which differentiates it from VGC. That might make it less attractive. And if the points are therefore used to book other resorts at 7 months instead of at VDH, then that tax isn’t paid. Not sure if it’s Disney or Anaheim who ultimately end up losing out on the actual income.