I don't think the soon-to-be Ex-VP would want the job, it seems like it would be a major come down from being in the position of being one step away from being President.
The Harris team has been weighing options---and the governor's race in California in '26 is on that list:
(It's being widely reported, I chose CNN because it's the most thorough and not behind a paywall)
It's also not the comedown it appears, at least not through an historical lens.
When Richard Nixon lost the presidency to John F. Kennedy in 1960, Nixon ran for Governor of California in 1962. He lost to Jerry Brown's dad, then moved to New York, became a lawyer for Pepsi and started working donors. By '66, he was a candidate for president again, and in '68, won both the GOP nomination and the presidency.
[Sidebar: When VP Hubert Humphrey lost the presidency to Richard Nixon in 1968, he ran for his old U.S. Senate seat from Minnesota in 1970, and then a year later tried for (and lost) the Democratic Party nomination for president.]
What VP Harris has working against her following Nixon's model is that she is a decade older than Nixon was when he ran in those elections. If she runs for and wins governor of California in '26, she's automatically out of the '28 presidential race. I mean, she could turn around and run, but that move would kill her even in her home state.
That kicks the can to 2032, 2036 if a Democrat wins in '28. And then she's 72 years old and part of what she was supposed to change---70-and-80-something presidents.
So, in her case, Governor would likely either be end of the line, or possibly a return to the Senate.
She could go sit on some corporation boards or teach at a university and make a lot more money
And even though that's not publicly making the rounds of possibilities at the moment, that's always a potential move for anyone leaving high elective office. I'm sure UC Berkeley would love to have her teaching Law or Political Science.