Who would you recommend for performing and non-performing firsts, please?

It will be hard to find another area and or investment property (commercial or residential) that out performs professionally themed rentals near Disney.

If the rentals aren't performing well, you'll have a steady income coming in.

Concerts, professional sports, popular bachelor/bachelorette destination - all reasons to spend extra money on a unique experience with Airbnb :) Other major events happening more frequently in Nashville nowadays - Presidential debate, IndyCar race August 2021, Largest turnout for NFL draft in history in 2019.

If a Cost Segregation Study had not been performed on this $60,000,000 multi-family property located in Murray, UT, it would have had first year depreciation of approximately $1,963,636.

With a note (while you can force appreciation by converting from non-performing to performing) you won't see any other appreciation, taxed at regular income rates, and lowered equity over the course of the payment schedule and it looks to me that you are only investing for cash flow. 

I also have a monthly tracker for that breaks down our NOI for the previous 12 months per property so that I can get a feel for how each property is performing.

And what is the mix of guests (couples, entire families with kids, grandparents, parent visiting college students, hikers/water sports, college football fans) maybe theme it to what people think of when they go there or provide things that would enhance their stay (paddle boards, video games, theater room, kayaks, really cool beds that have slides etc).

Identifying turnkey multifamily properties with established performance can be challenging.

Also do not accept binding arbitration as the arbitrator will strive for a compromise when there us no reason for you to pay.They failed to perform their end of the contract and was fired for cause.