Assuming this SS is genuine, looking closer at this screen shot I quickly realized it’s the TelephonyUI.framework folder.  The icons in this folder are used for the lockscreen.  If you pay attention to the file names it looks like they might be dynamically generated and dated.  I’m not a developer nor a programmer, but to me this suggests that in firmware 3.2 themeing will be next to impossible.  If anyone can confirm this, please do so.  It would be a major blow to what jailbroken devices can do, also a really good reason into looking  for a new smart phone.  Let’s hope I’m wrong.