Hi s3icc0
Not sure if my "bed ingrish" got me all the way through your thoughts but, excuse and point me if I missed something ...
Do you know that within installation instructions of the main theme post there are ways to install the Theme in a non-rooted (stock) device ... right?
To release a Theme Package >> TO << Samsung Store you would have to enrol their Theme program and be accepted. Very few have been. To make things worst, there is no Dev.Tool to be downloaded. They are developing Themes using an online tool.
To release a Theme Package >> FOR << Samsung Store would be different ... there are many tools to be downloaded and, by the way, take a look at KAT Kit (signature link).
So, in the end, yes you could release FOR Samsung Store ... you have the tool, the means and just have to have the will to do it
Be welcome to share your thoughts and doubts.
Nice regards.
.