Although some people might just ask ‘Why?’, themes like this help people who are new to Linux get adjusted to the new user interface easily. This theme makes them feel comfortable since it resembles an environment which they are already used to (namely Windows).
Beware: This theme does not have an uninstaller! You have to do it manually!
Tip: Ubuntu 8.10 (Intrepid Ibex) users have the option of switching to the guest user account rather than their normal account in order to try this theme and see if they like it or not..