I think it would be more. Marvel is still making a lot of money for them even now the brand is a bit on the low side. Changing advertising, apps, websites, maps etc. Removing the old rides, having a gap in their park for about 5 years, cost of new construction, theming, ip (I would calculate and external ip as this is also an external ip), loss of future revenue etc. The list goes on and on and they will bill Disney for everything. The replacement would cost a billion (as Disney said they spent that on SW so why would the new land cost less for Universal) and you will look at 3 to 5 billion or assets of the same value. But Disney still have to give many billions for Hulu in cash to Universal so I think this is not going to happen.