I see them strictly enforcing it because of the resorts ecosystem. It only takes one person.
Ex: Mr A is currently COVID asymptomatic after unknowingly getting the virus in his office from a staff meeting during which no one wore masks as it was hard to speak. He and his family who are currently COVID negative are on their Universal for a 5 day/4 night trip after driving up from Miami deciding to stay at Cabana Bay. Being in the car for so long and with the AC spreading the virus...now the remaining members of his family have COVID in their system.
They arrive at Cabana Bay. In this situation masks are not enforced but recommended. Mr A and Family go to check in with no masks on. They passed the temp check so they think things are good. Their children are running around the lobby laughing and darting in between people. Their virus droplets remaining in the air for three minutes. At the check in desk, people are attempting to socially distance but well and some not wearing masks properly or at all. They finally get fully checked in after 20 minutes due to an error in their reservation. They head to their room. That evening they go to citywalk and eat and also go bowling at the hotel.
Next day, Mr A wakes up he is feeling good. the family goes down to food court. M A youngest child has a slight cough but no one is connecting it with COVID because the child has a chronic cough nor have they been around someone they know with COVID. But since they aren't forced to wear a mask, they decide they won't wear one now but when they get to the park inside the ride buildings they will.
They head to the park and make it to Universal Studios that day. They do all the attractions. Unfortunately due to Universal not enforcing mask standards an issue has arisen due to Mr A family not wearing their masks as much as they should and others who were COVID asymptomatic.
Fast foreward to day 5, Mr A family is showing symptoms of COVID. Due to the fact they didn't wear mask, Universal must find ways to contact every single guest that they possibly infected as well as disinfecting everything. Turns out Mr A lead to an exposure of over 4,000 guests to the virus and of those testing positive, 432 got the virus.
If i'm a company, I'm not going to play that game. The mask will be enforced because the headaches that come afterwards are not worth it to anyone. Strict enforcement of masks and social distancing is a good CYA. Because any investigation by news agencies etc where it is found they did not enforce will have ripple effects for the entire tourism ecosystem.