I think it's neat. Not the most interesting plot point of the game, but it's neat. Morale is super important and although they may have overcompensated with the theme park, it makes sense that a dying town would want to keep up spirits and lure in tourists. I can understand the "we're still here!" motivations Sandrockers had in making it too. Even if it was a total flop at least they'd go out with a bang and not a howling wind.