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I don't if somebody has already thought of this but... taking a peek into the theme.html is quite easy.
Load any XOOPS2 site, view the source and look in the head part for something like:
le="color: #000000"><?php <link rel="stylesheet" type="text/css" media="all" href="http://url_of_xoops_site/themes/the_theme_of_the_site/style.css" />
Then just type in the browser
http://url_of_xoops_site/themes/the_theme_of_the_site/theme.html and voila!
Anyway, any able designer can recreate a theme of a site even without looking at theme.html
BUT
What if in the theme.html you have:
le="color: #000000"><?php <{php}> some top secret php code... if it is serverside it should stay serverside, don't you think? <{/php}>
So don't put php in the theme.html
Or I suppose you could protect the_theme_of_the_site with a simple .htaccess file...