A direct train route from the UK to the USA has long been theorised, but still sits in the realm of fantasy. Many other underground tunnels have linked other countries, like the UK and France with the Channel Tunnel which carries guests heading to Disneyland Paris every day. Talk of this particular 3000+ mile transatlantic tunnel which would connect London and New York has resurfaced lately across social media.
New (albeit unverifiable) estimates put the cost of the project at a staggering £15 trillion. In numbers, that's £15,000,000,000,000. However, this will reduce a 7-hour flight down to a 1-hour train journey. To compare, the UK to France Channel Tunnel is 30+ miles long and took six years to build with a cost of around £4.5 billion. The Atlantic tunnel would have to stretch over 3000 miles. Aside from the huge cost, the technology to get trains at those high speeds doesn't quite exist yet. That's also not taking into account the hurdles of tectonic plates, operating at ocean-level depths, and other things Mother Nature will throw at it. That's before discussions start about whether it would even be economically viable.
Although guests heading to Walt Disney World might not benefit much as you'll likely still have to fly from New York down to Orlando, so it might still be beneficial to fly the whole way. It's also unclear whether those with a fear of flying would be more comfortable travelling miles below the Atlantic Ocean rather than flying miles above it.