However:

If I buy you a gift and we agree for the gift you do task x for me. Now that is income and the value of the gift must be considered income on your tax return.

Disney isn't saying "here is a room for free if you do x, y , z"

Disney is saying "here is a room for free" and that is the end of it.

Of course the obvious issue for Disney is that the influencer might never do the review of the park and never in a million years could Disney take them to court complaining services were not rendered.

You cannot give a gift with expectation of return.

So it's not income.

But it's limited because the one giving you the gift really has to trust that you'll do the thing you do.

I am surprised Disney would bother to be honest. I thought their theme parks were popular enough already.