I would guess Disney is far more concerned with the implication of misclassifying revenues to avoid state tax implications than the likelihood total revenue is materially misstated. Also, given the length of time since claims were initially made to the company, as well as the SEC and the general heightened fraud awareness as the result of prior frauds(Enron, Worldcomm, etc.), the claims seem pretty suspect. You would have to falsely report a lot of golf rounds and gift cards to overstate revenue by $6B in a unit with total revenue of $10B and that level of fraud would be hard to hide from all levels of the organization. The transactions are basically simple as opposed to the complexity of accounting for futures, investment contracts or long term sales type agreements.