Vista Themes do NOT work as Windows 7 Themes
Finally, I was able to try this out. Vista Themes do NOT work in Windows 7. Supposedly because of the new Windows 7 Superbar the theme files are slightly different.
This is a screenshot of Windows 7 and the Vista VBuntu theme. I was able to apply/install the theme but it will only change the wallpaper. The colour theme also changed, but not as expected. Also the taskbar changed but as you can see below it’s the basic grey one.
Windows 7 also introduces “Ease of Access Themes” which only change the colour settings, for example a dark and purple theme (to get a high contrast). Not really useful in my opinion.
Microsoft offers several Windows 7 Themes here. Those themes only change the wallpaper, but because of the transparent taskbar the colours change as well.
Date posted: January 13, 2009
just because of different versions of shellstyle.dll…
you cant even use build 6000 notepad in build 7000 windows 7 beta,think reason,change version infos with resourse hacker.i am using all vista themes with windows 7,so i could make win 7 start menu,full glass transparent,not gray. 
but not important,just wait for windows 7 support for windowblinds.
this is great site to patch uxtheme:
http://www.withinwindows.com/uxtheme-patches/
save this as .reg file to prevent silly file protection in windows 7 and vista to replace dll files easily…
Windows Registry Editor Version 5.00
[HKEY_CLASSES_ROOT\*\shell\runas]
@=”Take Ownership”
“NoWorkingDirectory”=”"
[HKEY_CLASSES_ROOT\*\shell\runas\command]
@=”cmd.exe /c takeown /f \”%1\” && icacls \”%1\” /grant administrators:F”
“IsolatedCommand”=”cmd.exe /c takeown /f \”%1\” && icacls \”%1\” /grant administrators:F”
[HKEY_CLASSES_ROOT\Directory\shell\runas]
@=”Take Ownership”
“NoWorkingDirectory”=”"
[HKEY_CLASSES_ROOT\Directory\shell\runas\command]
@=”cmd.exe /c takeown /f \”%1\” /r /d y && icacls \”%1\” /grant administrators:F /t”
“IsolatedCommand”=”cmd.exe /c takeown /f \”%1\” /r /d y && icacls \”%1\” /grant administrators:F /t”
good bye and keep in touch.