As she never responded to the Company's Offer of Employment, it was automatically assumed that she refused it. It will not have any impact on her eligibility to reapply to The Walt Disney Company and Affiliated Companies again.
That being said, as a general rule of professionalism, it is always recommended to provide some sort of response to any Offer of Employment extended to oneself, be it positive or negative, unless unable to do so due to extenuating circumstances. She may want to take that into consideration when applying for jobs in the future.