Once the seller has accepted an offer, it must be submitted to Disney for ROFR. Disney then has 30 days to take the resale at the same terms already accepted or allow the sale to progress. The seller will get exactly what was accepted and the buyer will be back at square one. Any earnest money paid by the buyer will be returned.
We have a ROFR thread here on the
DVC Boards which is worthwhile following to get an idea what might be accepted or rejected.