It seems to me that according to the guidelines, images could be verbatim, but css files are going too far. There can be plenty of nontrivial code included in css files that is not just about "aesthetics".
On the other hand, even with images, it seems to me that it's questionable. People like to copy existing themes and modify them to make new themes. That wouldn't be allowed with verbatim copying. However, that same argument would apply to games, so I guess rms already decided it's ok. Hmm. What file(s) exactly is a theme comprised of? -- http://gnuzilla.gnu.org
