it has everything to do with free speech

DeSantis himself said that the elimination of the special tax district is retaliation for their opposition to his don't say gay bill, on Fox (specifically during his interview with Tucker Carlson)

but the supreme court ruled in the past that retaliation against first amendment protected free speech is unconstitutional https://caselaw.findlaw.com/us-supreme-court/547/250.html

it's political theatre and will go nowhere, but if it did: Disney pays for a host of services (police, fire, etc) that would instead be passed on to local counties, so it's possible that the company comes out in the black