Perform a capital budgeting analysis for Disney Inc. considering a new theme park project. The project requires an initial investment of $500 million and is expected to generate annual cash flows of $100 million for the next 10 years. Calculate the project's net present value (NPV) using a discount rate of 8%. Interpret the NPV result and provide a recommendation on whether Disney should undertake the investment. Discuss the strategic implications of the capital budgeting decision for Disney's growth and competitive position in the entertainment industry.