The idea was interesting enough to be used in What If? Vol 2 66What If? Vol 2 66, it look like she absorbed all of Thor's powers.
During a battle with the Avengers in an attempt to free the Freedom Force from jail, Rogue absorbs all of Thor's powers [...] Rogue meets Thor on the astral plane who encourages her to take on his old role. She realizes that the Goddess of Thunder is her identity and she must hold herself to those standards. [...] She accepts her new role as the new Thor and Odin accepts her as his new daughter.
