we have themers, and while I have thought about this and want one, a mix of laziness and the fact that we will get honeycomb in time discourages me from making one. http://xdaforums.com/showthread.php?t=916814 is a good place to start if you want to give it a go though.
This maybe encourages you? http://xdaforums.com/showthread.php?t=1006975
if you read more it says that they are working with partners and the reason they arent releasing the source is that it isnt ready for phones, however members of the OHA do have access to the source. It has to do with user experience and the android name. Notion Ink said that they will be talking with google to get the Market when Honeycomb comes out which means they would have to join the OHA. I bet we see Honeycomb on the Adam before source is released.
There are no themes because the adam's rom has yet to be DeOdexed. With out this, modifying the framework or any other aspect is not happening.
Hope this helps,
Jason
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