Lord of the Rings is a hot property. Like Star Wars, Pixar, and Marvel, the IP has business prospects that would be highly profitable in future years, especially given the current and potential licensing agreements. The benefit of Disney ownership means continued development and exploitation of the LOTR universe. This is one of the reasons that George Lucas wanted Disney to buy Lucasfilm; it ensures the property will live on forever. I'm all for this acquisition, much as I was for Planet of the Apes for the same reason.