No, there is a very big ethical difference. The company that outsources to India isn't telling any lies about what it's doing. The company that replaces domestic workers with H1B immigrants - using a law whose stated purpose was to supply workers when nobody with the appropriate skills could be found domestically - is basing its actions on lies and corruption from the ground up.
The article isn't clear, but it sounds like what is happening is that Disney is outsourcing their IT jobs to a 3rd party contractor. That contractor has H1Bs on staff.
Otherwise, hiring an H1B to replace an employee is illegal, but this is sort of a loophole.
