Paramount distributed the film, though the IP itself is likely owned by the Dahl estate.
Disney would be wise to license the IP, and there is some history between them and the Dahl estate with James and the Giant Peach.
Given the way things are going as of late, they’d probably replace TSI with Delightfully Dahl...
Must IP ALL the things!!!
Warner Bros. owns the film and the underlying rights to any theme park attraction, unless they did not use any film imagery then it would have to come from the Dahl estate.