Not sure what the problem is since others are using the theme with 188.8.131.52. Will take a look at the log you provided, but think it may be better for me to flash 184.108.40.206 myself, that way I can test it better. Hopefully do that tonight
EDIT: Took a look at the log file...have little to no coding knowledge, so a lot of it doesn't mean much to me! That said, couldn't see anything related to the theme files. There was thing I saw in the log though. Have you tried fixing permissions in recovery after flashing the theme?
EDIT2: Ok, just flashed AIO 220.127.116.11. If I flash the theme straight away without rebooting, I also got boot loops. However, if I flashed the ROM, rebooted and let the ROM settle, then reboot into recovery and flash the theme, it seems to boot up fine. Not sure why its not working for you, but might be worth trying a reboot in between flashing the ROM and the theme. If that doesn't work, have uploaded a couple of other versions - maybe you could try them out and let me know how you get on?