Pros:
Well, this is the first version of the popular Pink Floyd theme and includes 2 themes in one. Actually, the only difference is the wallpaper files but there are also some extra icons the author just threw in. That and some startup and shutdown logos.

Cons:
Very similar to the Pink Floyd (Manic) theme but the sounds are even worse. They are distorted and in very low quality. The logos just aren't worth loading.

Overall:
Sound should be the main focus in a musical based theme and especially one involving Pink Floyd.