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PAOerfulone said:

Yeah. Their own, full-scale theme park would have put them in a "make or break" decision where if it tanked, they would have been in serious danger of going out of business. So, it's much smarter from a busniess and financial standpoint to just get their feet wet with it and gain more experience, finances, and grow to a point where they can pull it off much more comfortably.

It apparently cost ~$500 million so it's a pretty good start. Hopefully it works out.

http://nintendotoday.com/nintendo-theme-park-cost-500-million/