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Did you extract the files from the .tar archive first? .tar archives are like .zip archives, you cannot make changes to files while they are still compressed. You have to extract them first.
If so, all you need to do is open theme.html and edit the following code:
<div id="logo"><a href="<{$xoops_url}>/">MyWebAuthora>div>
The other possibility is that the "Read-only" attribute may have been set during compression. Right-click on the file and check the attributes (permission in *NIX). I'm using PowerArchiver to create .tar.gz files. I'll check my options and make sure it isn't setting the read-only attribute.
EDIT: I just checked the permissions on my server and I had everything set to chmod 444 (read-only) for that directory. Sorry 'bout that 'eh. I've fixed the permissions on the server. You shouldn't need to re-download, just remove the read-only attribute from the files.
Man, it hasn't been my week. Geesh! Sorry about all the problems.