I actually looked into this. Forget Disney - it needs top be a serious aqua-facility. With a restaurant and LDS. It is hugely expensive to run. Heating costs (in the NE) and insurance are killer. The Italian one uses a natural fed warm spring to keep the temps up. Yes, I think that it could work but you need serious investment $ and a very carefully constructed business plan. If implemented well, you would put all the LDSs around you out of business unless an agreement was established with them. I could talk endlessly about this. SSI will allow you to do the first few dives of OW checkout etc. etc. This would steal 3/4 of the Dutch pleasure divers away in a heartbeat.
Think of the of the possible extra training you could offer: discover scuba to 40 feet, discover/intro courses for night diving, deco diving, deep diving, free diving, lift bag use, deep dSMB deployment. Public safety divers could use it for training. You could do demos of various products at depth to really get a feel for them. An open visitor gallery could entice non divers to come in and see what it is like. If indoor skydiving can work I think an indoor dive faciltity would as well.