Is this an activist judge?

From Pandagon, this story about a religious theme park that has convinced a Florida judge to give it full tax exempt status. I am fine with that for a church, but this is a place that is selling all sorts of crap, including the ability to eat a "goliath burger" in one of their dining establishments. There are also shops. This is a commercial venture with religious overtones. That strikes me as quite different from a church.