@wxcafe @babe
Developing has been already, by more than one person if I remember right. The person who thought they might actually try to make a business out of it suggested (and this is a few years ago) a cost of about $100 a roll. Everyone rolled around laughing.
As for recreating the film itself, literally impossible as a practical matter: not just the plant, but it's literally impossible to buy some of the chemicals needed. They were manufactured in bulk especially for Kodak.