I have read any number of articles on this subject. All of this has to take into consideration a couple of things;
1) Matt Miller said the code for CoH had devolved into spagetti. Remaking it would be a nightmare.
2) According to everything I have read, there were legal reasons that they shut down CoH, not monetary ones. Until those issues are resolved, I doubt we will see CoH reborn or CoH2.
That said, there is a legal precedent in the US. It was ruled that a game that could not be accessed because there are no authentication servers could be accessed without penalty, assuming there is available server software. This means that if you have viable server software for a game abandoned by the game creator, you can use your own authentication system and restart the game.
That said, refer back to point number 1. It would probably take a dedicated team years to rebuild the code for CoH, and there would be no hope at all of regaining your old characters and stuff.
Also, number 2. While it is obvious that NCsoft has given up on CoH, at least for now, they are still defending the trademark. This eliminates the abandonment angle and gives them the right to sue anyone that tries to recreate the game.