So, where is Tahiti exactly? In real life, we can Google it and find it on a map. However, any avid Whedon fan knows that Agent Coulson is not talking about Tahiti. He may believe that he has been there, but it wasn’t really where he was. He was just led to believe that.
Something screwy is going on with Coulson and his recovery, and here is the secret. The magical place really was the Enchanted Tiki Room at Disneyland. If Walt can be cryogenically frozen and placed under the Pirates of the Caribbean until a cure is found for his health condition, there is no reason that Coulson couldn’t have been set up to believe that the room that used to house computers in the 1960s was now Tahiti complete with Mai-Tais and that physical therapist he mentioned.
That theory may have more holes in it than Swiss cheese, but remember that the House of the Mouse owns Marvel, and short of a planet of Ewoks where Luke levitates a golden C3PO, there are no more magical places than the original Disneyland.
However, the best way that this mystery turns out is if Coulson really was in Tahiti, and we get to meet his physical therapist. That is really the unexpected twist that everyone should be expecting from the master of storytelling and his team.