Unless they have some never before seen ride capacity on everything 27 million would be absurd considering the amount of attractions they have. Lets take one ride that holds the most at 2500 per hour. That is 13,687,500 at max at 15 hours per day assuming Disneyland is open 365 days a year. How many attractions can one get done in such a long day? That seems like a pretty large divide. Consider Disneyland is around 19.5 mil per year at this point in the us. I mean if you wanted to get 27 mil at that capacity you would have to be pretty dumb to not be building another park. If they were confident in that number they would already be building like crazy.