In my eyes it's only a rumour and I wouldn't like to have a Harry Potter theme park. I would never ever get to visit it! I mean if it's disney they are gonna charge HUGE rates for people visiting/staying at the park.
Also lets say Disney have said they would happily pay $140 million for the rights that would mean J.K and Warner Bros. would gain a HUGE amount between them but after that deal is sealed Disney can do what they like within the park. But of course not as far as changing key aspects of characters/settings.

I don't really want this to be true!