Here is the evidence, Windows 8 Theme is a theme for Windows Seven that tries to emulate the look of the future Windows.
Windows and taskbar turn into a transparent look, leaving apart the characteristic reflections of Windows 7. At the same time, buttons and text fields are more discreet, sometimes are impossiible to see.
The theme includes two wallpapers: a photograph and a probable Windows 8 logo.
By this way, Windows 8 Theme becomes a good theme for all thoseusers who want to be the first to try future Windows versions. In a near future we'll check if they are in the correct way or not.