Disney actually has a very talented team of software developers for a lot of aspects of the company, just look at Volume which is 100% all software based. Now I know from the Parks side we don't think so because of the tech fails there, but that isn't a complete picture. They've also been hiring software developers specifically for the metaverse project like crazy, so they can build this team without acquiring another company.
In fact they've already filed patents on a virtual world simulator in the real world, basically the ability to 3D project onto real world objects. This is exactly what metaverse is within Disney, the ability to expand the guest personalized experience. So they are already working on it, what appears to be expanding on the tech used for Volume out in the real world, I don't think they are as far behind as you think they are.
Now could they benefit by acquiring a company like Epic Games for their Unreal Engine which is the software they use for Volume, 100% And in fact I personally would say they should as they use it extensively now in all their film production, and appear to be using it for metaverse as well. But do they NEED it, no as they've been successful in using it so far just by licensing the technology.
As someone who has seen the source code and the testing framework for some of Disney's biggest software programs I disagree, but I digress. My post on M&A is my opinion, you disagree. It's fine.