Does the building need to be themed the same in all directions? What if the walls facing NY, were themed to NY and the walls facing the entrance, were themed to something more suiting?
In terms of limited space and wanting a big attraction, what if Universal 1 up themselves and went for a 3 story attraction?
I can't see that. VTUs are complicated with two stories, let alone three. It would also make for a very repetitive attraction.