KDE has a familiar feel to someone who is switching from MS Windows. I installed that on my fiance's computer and she likes it. I used to like Gnome until Ximian came up with Nautilus, which seems to me to be one of the biggest wastes of RAM resources since MS Windows ME.
Regarding themes: Gnome is a window manager. Themes are made for desktop managers. If you want themes for Gnome, look for themes for Enlightenment, Sawfish, etc.
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