I think shelly put it best.
I design themes and currently trying to get familiar with xF style system(creating themes that really are different from the default, layout-wise). So far, I quite got the hang of it. I am waiting for a stable release, just because it makes it easier for me and covenant for everyone else in the long run.
I designed a few themes for SMF(30+) when it went to RC1 out of beta. Then in RC2, they had a complete template rewrite, which totally screwed me. I would rather spend time writing new themes than constantly rewriting old ones. A person only has so much time to spend.
I plan to write a unique themes and sell them for about $10 each to anyone. I will not be doing any custom themes for individuals/sites. There will also be free ones based games, movies, etc. I plan to try and do 1 free and 1 unique them per month, or more. But again, we'll see based on my work schedule. I really wish I could do it full time to tell you the truth...