LogFAQs > #966014548

In all honesty, the ability to reuse the character design on Baloo is a plus. Not only is it the same actor, it's pretty much the same character in a different setting. That gives the film a vote of confidence for children who remember the likeness of their friend from The Jungle Book.

This was also one of the first animated films after the passing of Walt Disney. Reusing a character design from the last film he worked on might have been a stamp of approval that this was a Disney film with or without Walt.