Barry_Woodward: How difficult would it be to convert World Of Warcraft from a MMORPG into a DRM-free single-player and multi-player experience?
How difficult would be to change football (US or European, your call) to a single player game? Similar difficulty.
WoW (and most other MMOs) are based on players interacting with each other. While it is possible (or was, haven't played WoW for more than 6 years) to play quite a bit solo, you do miss a hell of a lot of the story if you can't group with other players.
So, if you did have said billions, it would be best to start from scratch. Especially since WoW has at least 2 lore lines you'd need to give the player access to (Horde and Alliance). Add to it class and race based lore, as well as profession based one, and you do have a mess on your hand.
So no, while you can (in theory) change WoW to a single player game, the cost of it would not be worth it.