Twitter is analogous to ABC in the same sense that I'm analogous to Usain Bolt. We both run, but only one of us makes a profit doing it.

Disney is a content company; distribution is just a side business (e.g. Buena Vista).

ABC and ESPN (which Disney also owns) has studios and makes their own content; they're not merely distribution channels. Twitter, on the other hand, creates no content of its own.