There are.. like, probably a million different things people think to do with the character, whether as a memorial mention, direct involvement on his behalf, or other tie-ins.
I don't think Harry ought be touched, period, and that some sleeping dogs indeed should be able to lay in the comics. We know, of course, that that is a pretty gray line easily-crossed however. And hell, I'm willing to cross it at times too--I appreciated seeing Collossus back in the universe, so there you go.
Having him be brought back from the dead, or have Norman start any death-to-life experiments (on that note, I still haven't seen anything "good" out of that character being brought back himself), I don't expect to be even appropriate for the plainly well-written way the character's arc finished in Spectacular, let alone to be able to have enough storytelling pay-off to remotely justify throwing out the death of Peter's best friend.
What I do think, however, is that the ground of Harry, the Osborn family, and their connection to Peter has worthy story material to it still. I'm definitely not talking about any weirdo plots involving Liz and Harry's boy becoming el Goblin numero tres, because, come on, that's too predictable and too ******ed. If that ever happens, please file it along with the likes of Sins Past (honestly... the idea of children of Norman isn't so awful itself, but involving Gwen is obviously a cheap and an exploited storythread).
Instilling something new in those ties between Liz, Mark (molten man), and Peter's side that's able to be relevant to the present and also involving something concrete of Harry's life from the past. It needn't even be that, either.. I know that the memory of and Harry's life prior is something useable all the same. The character is 13 years in the grave, and yet, regardless of the movie, it seems like it'd be a good time for touching on that period in Pete's life in a definite, meaningful, and immeasurably non-cheap and crappy way. "Who is Harry Osborn?"
The stories that genuinely impact the life of Peter and more than that, above and beyond that, his life in the people who are around him, are some of the best in the series, and that's because they were written well and were relevant to each character within them. I don't recall off the top of my head the last time that a story did this... giving all the written parties a genuine characterized purpose in the story. (for even in "The Child Within", Mary Jane wound up just playing the part of overstressed, smoking model, who coincidentally was around during the larger fiasco of Peter and Harry--she really didn't play a real "this is Mary Jane, separate from being Peter's wife" and/or "this is Mary Jane, and I am only writing late night monologues from our apartment about what I think of Peter's life as a superhero, and the drama going on right now" part there)
However, after the runs of "world-changing events" that the webslinger's involved in currently, regardless of Harry, it'd be good to see that again. About Harry right now though, I think they can do something not only relevant, but important with the character in an upcoming '07 story arc. And I do mean something important: not world-changing, not epic in the ramifications it unleashes on Peter's life, but significant enough that it's something worthy of remembering as a reader, and impacting on the character of Parker.
t: LOL 
