I would say there are two common uses of the word “luxury”. One is “something you don’t need but want”, as in “I know every budget blog says to ditch Starbucks but I need my little luxuries” and the other is more a stylistic thing.
Stylistically, that second use of the word “luxury” invokes a certain snobbishness, the sense of belonging to an elite set, etc. There are plenty of things that are very expensive and provide great value that aren’t associated with that type of “luxury” - RVs, for example. And I don’t think that use of the word applies to Disney or should apply to Disney. No matter their income level, I don’t think that’s the vibe people are going for on a Disney vacation. It’s meant to represent many positive things - wholesomeness, Americana, playfulness, a focus on family, and so on, but I would never want Disney looking like an add for designer perfume, lol.