Not sure by what you mean "if at all". Disney isn't letting Universal keep the IP, I can almost assure you of that. The Simpsons will have been on Disney+ for nearly a decade by 2028 and with the many different Simpsons animated shorts that Disney has commissioned for synergistic purposes (while letting the writers take jabs at Disney all the while), the Simpsons will become more and more known as a Disney owned brand by then.
Even if the show is off of the air, it's still a profitable IP that I can see being put into DHS or DCA, replacing either Animation Courtyard or Hollywoodland at the respective parks if they wanted to do a land. If they don't want to do a land, there's still plenty of money in merchandising, alcohol sales, and M&G's (some guests might be more likely to buy a photo of them with the Simpsons family in the Simpsons house than of some random character on the street for example).
I can easily see a small area with a ride or two, alcohol sales and merch. Much like what UOR has now, but hopefully the main ride would be better considering they wouldn't be working with a 1990 ride system and it would be ground up construction.