Pros:
This is an update and a definite improvement over the last version. There's certainly a lot of action in this theme since everything is moving. The wallpaper and icons are all high quality and the sounds are also cut a lot better than before.

Cons:
Right off the top, the color scheme is screaming. It's dark neon blue. The icons are great but the animated cursors are the same static graphics switching back and forth, left to right. The sounds are better but some are still cut poorly and they're all in mono.

Overall:
Resample the sound files in stereo, fade the ends, and save them in a highly compressed format for theme distribution. Throw in an extra *.theme file for an alternative color scheme and this will be a much better theme package.