A theme for xoops 2.6 must have more significant changes to reflect it's a whole new xoops version, is my opinion.
I suggest to download the XOOPS 2.6 pre-Alpha code from XOOPS SVN
to see the new Default theme that Nicolas is working on
I think, you'll be positively surprised! The main news is: both Admin and the User default themes are now based on Twitter's Bootstrap
Nicolas did an awesome job with it, and the goal is to have everything HTML 5 and CSS3 based.
And Mage is doing a fantastic job with extracting some of the system functionality and putting it into separate "system modules"
Why not make a design competition?
That's in planning, once the XOOPS 2.6.0 code stabilizes. Right now a lot of things can change.
From Ohio, USA