The Theme Park is a 10x10 sized Storage building that is designed to hold Attractions as well as getting a special ride with each level. This feature was released on March 1st 2012 with the first one placed for free from the One Down, Two to Go! goal, while additional ones cost 200,000 Coins. It takes 12 Energy to build.
When fully built and filled with attractions, it costs 11,200 Goods to run (see note below regarding this function). It gives a payout of 84,000 Coins when fully built and upgraded. The payout can be increased by most decorations.
It is the only inefficient storage building released, since it occupies 100 tiles (10x10), while it holds buildings that only occupies 84 tiles as will be shown below. Although this appears to be able to be stored inside the Solar Mall, it isn't.
It differs from other storage buildings in the following points:
It holds attractions only in the designated slots.
It has 4 slots already filled with attractions that will work only from within the Theme Park itself (Special Rides), and those can't be taken out of it.
It doesn't require staffing each slot with a friend or a bonus crew, but it requires 12 Staff Members as a whole who are hired while upgrading to level 2.
It changes the way the stored building works as it substitutes the Wrenches needed to operate the attractions with Goods, as it requires a total of 11,200 goods when completed.
It is affected by certain decorations but not all (please provide confirmations about any decoration you might have used below ↓).
Collecting from a Theme Park with 9 rides takes 9 Energy and 11,200 Goods with a payout 84,000 Coins. However a ride like Go Karts has horrible payout/energy compared to Magic Castle. Since all the rides have the exact Coins per good, the best ride is the one with the highest payout. Collecting from just the Magic Castle only takes 2,000 Goods and pays out a hefty 15,000 Coins.
Let's compare the Theme Park with all 9 rides, Theme Park with 4 unremovable rides (Just Roller Coaster, Wave Pool, Sky Ride and Magic Castle) and a Theme Park with just the Magic Castle in terms of Energy and Goods.
Theme Park with all 9 rides and 11,200 Goods - 84,000 Coins
Theme Park with 4 unremovable rides and Approx. 14,400 Goods - Approx. 108,000 Coins
Theme Park with just Magic Castle and 18,000 Goods - 135,000 Coins
A Theme Park with only Magic Castle requires 200,000 Coins, some Staff and Building Materials. This can also be used to fulfill the collections required in the Theme Park goals.
Another negative from collecting a Theme Park with 9 rides is you only get 1 or 2 XP and 1 opportunity for Energy. You are losing 8 opportunities for experience and energy over collecting over a Theme Park with just Magic Castle. Also, since Theme Park takes 100 space, it is very space inefficient and costly, considering expansion now requries much more population.
It takes really little work to get more experience and save energy. The only real disadvantage is the space, but you can always sell your old Theme Park.