If You Build It, Will They Come?

With tax incentives, no less:

A tax break of up to $16 million for owners of Dyersville’s “Field of Dreams” baseball diamond was approved in the Senate Economic Growth Committee today despite objections from two Republican lawmakers.
Go the Distance Baseball, which owns the famous field used in the “Field of Dreams” movie, has unveiled plans to transform the 193-acre site into a $38 million attraction with 24 youth baseball and softball fields that include professional-quality turf, an indoor “sportsdome” facility, dormitories, an amphitheater and a ropes course that would attract training, tourism and tournaments all year.
Officials from the company are asking lawmakers to approve a rebate on all sales tax generated at the site, payable to the developers for 10 years or up to $16 million. It’s similar to an incentive package the legislature put into place for the Iowa Speedway in Newton.
Advocates say the project will generate more than $47.2 million a year in annual spending on hotels, restaurants and other retail development and create more than 500 jobs, mostly in a rural area of the state.

To me, this defeats the tourist attraction of the site.  I'm not sure who's going to go to a baseball tournament in Dyersville, Iowa.  I don't understand why the developer would need a sales tax rebate to go forward with the project.  $16 million dollars in tax breaks for a $38 million development?  That seems pretty steep to me.