Look at efforts like IBM/Oracle/Linux BtrFS, or Stony Brook's BetrFS, or Lustre, or any other kernel-based file system to get a flavor for how much work it would be: Many many man-years. Even ReiserFS (which was particularly mean and lean in staff, until Hans Reiser vanished into the penal system) had a staff of a dozen engineers. The major commercial file systems out there are developed and supported by groups of many dozen to a few hundred people (and that includes Linux' file systems, remember that RedHat, IBM, HP, Oracle, ... all have significant Linux staff).
Porting ZFS to a new OS would probably take a half dozen or dozen very experienced people a year or two.
But then, what OS would you want to port it to? FreeBSD already has it. Several other BSD variants (MacOS, NetBSD, ...) have ports in various states of support and disrepair. Given the similarity of the BSD kernels, porting to other BSD flavors (such as OpenBSD) would be relatively easy (much easier than the estimate above), but the OpenBSD community has rejected that idea, last I checked. Linux obviously has it, as does Solaris. HP-UX, OpenVMS and AIX are no longer relevant to new development. While zOS = MVS does not have it, you can run Linux with ZFS on the same hardware (and the same argument can be made for AS-400, HP-3000, Tandem, and similar platforms). The only platform that's left is Windows, and there development would have to be done by the good people in Redmond and Kirkland; they seem to think that it is not a good investment (otherwise they would have started).
Many people in storage and file system land have dreamed of "one file system to rule the world". It hasn't worked yet, and I doubt it ever will. With the change of workloads towards much of the storage being used in cloud and big data installations, traditional single-host file systems are becoming much less relevant, and are no longer a particularly good place to invest in.