Come on, folks. We're talking about a theme--not an operating system. If it feels and looks nicer to someone using it, it's worth making that theme.

I absolutely hate Windows.. but, from looking at the screenshots, the theme looks very pleasant to the eyes and I'd consider it once I got over the initial gag reflex from what it reminds me of.

Please keep on working on this--it looks fantastic and I'm sure more folks will appreciate it than will be able to tell you here.