Looking back a my original comment on this, I just want to say that I think theming is very important, but IP theming is irrelevant most of the time when it comes to thrill rides such as coasters and Drop Towers. Big Thunder doesn't need an outside IP, nor does Space Mtn. or the Matterhorn. They DO need their mood-setting decor and effects. DCA's drop tower needs an effective setup, but it can be any story that works. The IPs "Twilight Zone" and "GotG" were never the big draw. Any good, well-done theme will work.