there shouldn't be much reason to comment a theme. step files are notoriously linear. Module readme files shouldn't be in a theme zip either. all that does is pad file size. modules shouldn't conceivably be in a theme zip either. a specification for what version is necessary, if a specific version, should be all that's needed. (of course, this is hard to do, but with loose-screws and ls.net holding onto as many past versions as possible, it gets easier)