[Nexus 7 Themes and Apps] Misledz:
Sure, here's the list

/system/app/AudioEffectService.apk
/system/app/DSPManager.apk
/system/bin/alsa_amixer
/system/bin/alsa_aplay
/system/bin/alsa_ctl
/system/bin/basimage_gec.bin
/system/bin/basimage_gec_x.bin
/system/bin/basimage_ibeats.bin
/system/bin/basimage_ibeats_solo.bin
/system/bin/basimage_ibeats_solo_x.bin
/system/bin/basimage_ibeats_x.bin
/system/bin/beatsbass
/system/bin/beatsnormal
/system/bin/dynimage_gec.bin
/system/bin/dynimage_gec_x.bin
/system/bin/dynimage_ibeats.bin
/system/bin/dynimage_ibeats_solo.bin
/system/bin/dynimage_ibeats_solo_x.bin
/system/bin/dynimage_ibeats_x.bin
/system/bin/mm-audio-acdb-test
/system/bin/mm-audio-alsa-test
/system/bin/mm-venc-omx-test720p
/system/bin/mm-video-encdrv-test
/system/bin/peqimage_gec.bin
/system/bin/peqimage_gec_x.bin
/system/bin/peqimage_ibeats.bin
/system/bin/peqimage_ibeats_solo.bin
/system/bin/peqimage_ibeats_solo_x.bin
/system/bin/peqimage_ibeats_x.bin
/system/bin/snd
/system/bin/snd8k
/system/bin/sound
/system/bin/sound8960
/system/bin/sound8x60
/system/bin/spkamp
/system/etc/AdieHWCodec.csv
/system/etc/AdieHWCodec_BEATS_HW.csv
/system/etc/aeqcoe.txt
/system/etc/AIC3254_REG.csv
/system/etc/AIC3254_REG_DualMic.csv
/system/etc/AIC3254_REG_XD.csv
/system/etc/asound.conf
/system/etc/AudioBTID.csv
/system/etc/AudioFilter.csv
/system/etc/AudioFilterPlatform.csv
/system/etc/AudioFilterProduct.csv
/system/etc/AudioPreProcess.csv
/system/etc/AutoVolumeControl.txt
/system/etc/basimage_gec.bin
/system/etc/basimage_gec_bt.bin
/system/etc/basimage_gec_x.bin
/system/etc/basimage_ibeats.bin
/system/etc/basimage_ibeats_pro.bin
/system/etc/basimage_ibeats_solo.bin
/system/etc/basimage_ibeats_solo_x.bin
/system/etc/basimage_ibeats_studio.bin
/system/etc/basimage_ibeats_x.bin
/system/etc/be_movie
/system/etc/be_photo
/system/etc/CodecDSPID.txt
/system/etc/CodecDSPID_WB.txt
/system/etc/dynimage_gec.bin
/system/etc/dynimage_gec_bt.bin
/system/etc/dynimage_gec_x.bin
/system/etc/dynimage_ibeats.bin
/system/etc/dynimage_ibeats_pro.bin
/system/etc/dynimage_ibeats_solo.bin
/system/etc/dynimage_ibeats_solo_x.bin
/system/etc/dynimage_ibeats_studio.bin
/system/etc/dynimage_ibeats_x.bin
/system/etc/eqfilter.txt
/system/etc/HP_Audio.csv
/system/etc/HP_Video.csv
/system/etc/lmfilter.txt
/system/etc/mixer_paths.xml
/system/etc/peqimage_gec.bin
/system/etc/peqimage_gec_bt.bin
/system/etc/peqimage_gec_x.bin
/system/etc/peqimage_ibeats.bin
/system/etc/peqimage_ibeats_pro.bin
/system/etc/peqimage_ibeats_solo.bin
/system/etc/peqimage_ibeats_solo_x.bin
/system/etc/peqimage_ibeats_studio.bin
/system/etc/peqimage_ibeats_x.bin
/system/etc/situation.txt
/system/etc/Sound_Original.txt
/system/etc/soundbooster.txt
/system/etc/SRSAudioFilter.csv
/system/etc/stream_earpiece.txt
/system/etc/stream_headset.txt
/system/etc/stream_speaker.txt
/system/etc/TPA2051_CFG.csv
/system/etc/TPA2051_CFG_BEATS_HW.csv
/system/etc/audio/aeqcoe.txt
/system/etc/audio/eqfilter.txt
/system/etc/audio/lmfilter.txt
/system/etc/audio/situation.txt
/system/etc/audio/soundbooster.txt
/system/etc/audio/stream_earpiece.txt
/system/etc/audio/stream_headset.txt
/system/etc/audio/stream_speaker.txt
/system/etc/permissions/b1.xml
/system/etc/permissions/com.sonyericsson.android.SwIqiBmp.xml
/system/etc/permissions/com.sonyericsson.audioeffectif.xml
/system/etc/permissions/com.srs.fusion.fx.xml
/system/etc/soundimage/Sound_Bass_Booster.txt
/system/etc/soundimage/Sound_Beats.txt
/system/etc/soundimage/Sound_Blues.txt
/system/etc/soundimage/Sound_Classical.txt
/system/etc/soundimage/Sound_Country.txt
/system/etc/soundimage/Sound_Dolby_A_HP.txt
/system/etc/soundimage/Sound_Dolby_A_SPK.txt
/system/etc/soundimage/Sound_Dolby_V_HP.txt
/system/etc/soundimage/Sound_Dolby_V_SPK.txt
/system/etc/soundimage/Sound_Dualmic.txt
/system/etc/soundimage/Sound_Dualmic_EP.txt
/system/etc/soundimage/Sound_Dualmic_SPK.txt
/system/etc/soundimage/Sound_Jazz.txt
/system/etc/soundimage/Sound_Latin.txt
/system/etc/soundimage/Sound_MFG.txt
/system/etc/soundimage/Sound_New_Age.txt
/system/etc/soundimage/Sound_Original.txt
/system/etc/soundimage/Sound_Original_BCLK.txt
/system/etc/soundimage/Sound_Original_Rec_MFG.txt
/system/etc/soundimage/Sound_Original_Recording.txt
/system/etc/soundimage/Sound_Original_Recording_BCLK.txt
/system/etc/soundimage/Sound_Original_SPK.txt
/system/etc/soundimage/Sound_Original_SPK_BCLK.txt
/system/etc/soundimage/Sound_Original_SPK_MFG.txt
/system/etc/soundimage/Sound_Phone_Original_HP.txt
/system/etc/soundimage/Sound_Phone_Original_HP_BCLK.txt
/system/etc/soundimage/Sound_Phone_Original_HP_WB.txt
/system/etc/soundimage/Sound_Phone_Original_REC.txt
/system/etc/soundimage/Sound_Phone_Original_REC_BCLK.txt
/system/etc/soundimage/Sound_Phone_Original_REC_NEL.txt
/system/etc/soundimage/Sound_Phone_Original_REC_WB.txt
/system/etc/soundimage/Sound_Phone_Original_SPK.txt
/system/etc/soundimage/Sound_Phone_Original_SPK_BCLK.txt
/system/etc/soundimage/Sound_Phone_Original_SPK_WB.txt
/system/etc/soundimage/Sound_Piano.txt
/system/etc/soundimage/Sound_Pop.txt
/system/etc/soundimage/Sound_R_B.txt
/system/etc/soundimage/Sound_Rec_Landscape.txt
/system/etc/soundimage/Sound_Rec_Portrait.txt
/system/etc/soundimage/Sound_Recording.txt
/system/etc/soundimage/Sound_Recording_Mono.txt
/system/etc/soundimage/Sound_Rock.txt
/system/etc/soundimage/Sound_SRS_A_HP.txt
/system/etc/soundimage/Sound_SRS_A_SPK.txt
/system/etc/soundimage/Sound_SRS_V_HP.txt
/system/etc/soundimage/Sound_SRS_V_SPK.txt
/system/etc/soundimage/Sound_Treble_Booster.txt
/system/etc/soundimage/Sound_Vocal_Booster.txt
/system/etc/soundimage/srs_bypass.cfg
/system/etc/soundimage/srs_geq10.cfg
/system/etc/soundimage/srs_global.cfg
/system/etc/soundimage/srsfx_trumedia_51.cfg
/system/etc/soundimage/srsfx_trumedia_movie.cfg
/system/etc/soundimage/srsfx_trumedia_music.cfg
/system/etc/soundimage/srsfx_trumedia_music_wide.cfg
/system/etc/soundimage/srsfx_trumedia_voice.cfg
/system/framework/b1.jar
/system/framework/com.sonyericsson.android.SwIqiBmp.jar
/system/framework/com.srs.fusion.fx.jar
/system/framework/semc_audioeffectif.jar
/system/lib/libacdbmapper.so
/system/lib/libasound.so
/system/lib/libaudcal.so
/system/lib/libaudio_init.so
/system/lib/libaudioalsa.so
/system/lib/libaudioeq.so
/system/lib/libAudioTrimmer.so
/system/lib/libbeatsbass.so
/system/lib/libbeatscorehtc.so
/system/lib/libbundlewrapper.so
/system/lib/libDolby-dsp.so
/system/lib/libhtc_acoustic.so
/system/lib/libmmparser_divxdrmlib.so
/system/lib/libreverbwrapper.so
/system/lib/libsoundhoundaudio.so
/system/lib/libsrscorehtc.so
/system/lib/libsrsfx.so
/system/lib/libsrsprocessing.so
/system/lib/libvisualizer.so
/system/lib/libvoAudioFR.so
/system/lib/soundfx/libbeatsbass.so
/system/lib/soundfx/libclearaudiowrapper.so
/system/lib/soundfx/libcyanogen-dsp.so
/system/lib/soundfx/libhearingprotection.so
/system/lib/soundfx/libsoundaurawrapper.so
/system/lib/soundfx/libsrscore.so
/system/lib/soundfx/libsrsfx.so
/system/lib/soundfx/libsrstb.so
/system/lib/soundfx/libvptwrapper.so
/system/lib/soundfx/libxloudwrapper.so
/system/vendor/etc/audio_effects.conf