The purpose of this theme is that it can be used to start a new theme from, eeehh, well… scratch.
So the theme itself is as empty as can be. That way there is no need to remove everything every time a new theme has to be developed.
Version 3.x – only available for Drupal 7 – is a HTML5-version of this theme.
When making this theme HTML5, I borrowed a lot from Boron. And new features I would like to add might have a lot of resemblance with Mothership, which philosophy I like.
See the project page on drupal.org.