MDL-26047 (PULL-359), some non-perfect things have been detected in current themes stuff and should be fixed globally:
1) Comments are under code and should be the opposite (in config.php mainly)
2) All the .php scripts aren't ever called directly, so all them should include the MOODLE_INTERNAL check to prevent direct invocation.
Note none of them are critical at all, but should be fixed or the same problems are going to be populated to 3rd part themes. Also, if there is any template or information in Docs, it should be fixed too.
Anyone, feel free to add more points above if necessary. Ciao