MSN Japan has released a Visual Studio themepack for Windows 7. There are 3 different themepacks available for download, Garden themepack, Bridge themepack & a Highway themepack.
You will see three Download links, all in the Japanese language, each linking to one of the 3 themepacks.
Visual Studio enthusiasts, you definitely want to check this one out!
Also see this Visual Studio theme for Windows 7.
Windows 7 themes can only be used in Windows 7 Home Premium, Professional, Enterprise, or Ultimate editions, but you could extract the wallpapers if you like them and use them on your desktop. If you have a wonderful collection of wallpapers, you can always create your own Windows 7 themes too!