"Taking the well-pled facts and drawing all reasonable inferences in plaintiff’s favor, Costco falsely advertised RHA as a high-quality, family-friendly resort that was prepared to reopen safely after the Covid-19 pandemic when in fact it was low-quality, lacking in amenities, had poor customer-service, poor management, and drunken customers engaging in sex acts in the pool. But none of these conditions could reasonably be said to constitute a 'material element' or 'substantial factor' in bringing about I.N.’s injury," U.S. District Judge April M. Perry wrote.

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