Yes, if the ROM is based on AOSP (Android Open Source Project) then you can apply this theme to it. If it's not based on AOSP and uses some other custom framework for example like TouchWiz or Sense, then only parts of this theme may be available, nothing more. That's usually due to how overlays work in those frameworks compared to AOSP. In any case, I cannot guarantee support for such systems either from my side since there are no test devices available aside from stock firmware ROM which provides a baseline experience rather than an actual one.