Jade you have made what I think are fair arguments here.
I mean, look at total points at different places, if this is the size of Beach Club (which will depend largely on how many stories it is, but it looks a little bigger to my eye), thats 3 million points, Board Walk is 5 Million, BLT is almost 6. So lets say this is between BC and BW at 4 million points.
If building a bridge Changes the price they can sell at from 140 to 160 (or 150 to 170, or even 160 - which I think they are selling direct contracts at places like akv for atm to 180), a $20 difference in the initial buy in alone makes a difference of around $80 Million, add in the potential increased Dues, I mean, even .50 per point difference in dues would bring in 2 million per year for 50 years, another $100 Million. $1 would mean $4 million a year, $200 Million over 50 (and of course more since the future dues are an effect of a multiplier applied to the starting dues point).
Just saying that even IF this is a big and costly project, to me the money makes sense on it. Add in what they can up charge room at CBR if they too have the walking access to EPCOT (even if it is a bit of a hike, but heck even on the "preferred" rooms) and suddenly you start seeing some REAL money pouring in.
THat being said, this logic might also apply if these ARE just family suites or something ...
And again, THAT being said, we also know that Disney hasn't exactly been awesome lately of looking at long term financial impacts over short term, but rather have been making very short sighted decisions...