Pros:
Here's a double-theme package based on the Swat 3 game by Sierra Studios. The difference between each theme setting is basically in the high quality JPG wallpaper images, which are available in 800x600 and 1024x768 display sizes with theme files to easily apply the setting of your choice. High quality icons, cursors, sound files, web view images, system logo screens, and a screen saver are also included. Heck, even the web based readme file looks cool.

Cons:
N/A

Overall:
If you don't already own the game, this theme will probably induce an impulsive action to head out to the local software store.