Pros:
It's the Microsoft Devil unleashed on your PC! He's come to force even more Windows into your life with a cool... no, hot new 1024x768 JPG wallpaper image, devilish desktop icons, a few cursors, and some funny sound files.

Cons:
'Software\Classes\' needs to be removed from the main theme (*.theme) file code for compatibility with older Microsoft Plus! theme managers. Actually, standard Microsoft Plus! directory paths are not included in any of the code so this theme will only load for Desktop Architect users and maybe some other third party theme managers but definitely not for Microsoft Plus! users. If you make it past that, you're good to go but don't expect a whole lot more than those files mentioned above. There's just not much included in this package.

Overall:
Yes, all those ones and zeros do more than you realize. Again, there's not much here but what's included sure is clever!