[G1 Android Development] Firerat:
these are the only files which are different

( excluding the Kernel modules , which is just an other Kanged CM Kernel )

2a86ca97ef7cb200f1361ca2907ab4a6 ../CM6.1/system/fonts/DroidSans.ttf
c401c3f1c74ede0fab61f7efb3d37acb ../SM163/system/fonts/DroidSans.ttf
14a38022f582ef53f856830b54c91f23 ../CM6.1/system/fonts/Clockopia.ttf
541a4bc622a869ed604208666f6cd774 ../SM163/system/fonts/Clockopia.ttf
c7dcdd72afbe4bf88d39ac23e0308c5f ../CM6.1/system/fonts/DroidSansMono.ttf
3922dfe38a36da7d6edfb1fe77b276fb ../SM163/system/fonts/DroidSansMono.ttf
40f135e92d6f5d0a078762e5efac2078 ../CM6.1/system/fonts/DroidSans-Bold.ttf
3b127bc0ac751fc4c4d80d51d67f5615 ../SM163/system/fonts/DroidSans-Bold.ttf
2f44545d939bc7b2e55a7d79a054197f ../CM6.1/system/fonts/DroidSerif-Bold.ttf
849a92990a80cbb665bfc74fd03743bd ../SM163/system/fonts/DroidSerif-Bold.ttf
745dee92355fea1c8921249b15156962 ../CM6.1/system/fonts/DroidSerif-Italic.ttf
a2e7305a0ba8bb7091124f4cd1485fc9 ../SM163/system/fonts/DroidSerif-Italic.ttf
9415f74a477e86575b4bd1e15f48deca ../CM6.1/system/fonts/DroidSerif-BoldItalic.ttf
a062025df92affc1331a05b7c07793fc ../SM163/system/fonts/DroidSerif-BoldItalic.ttf
5931b08bba8127286c06ea0061df0088 ../CM6.1/system/fonts/DroidSansFallback.ttf
4caeadd734f4be9973163bdf02ea6cf5 ../SM163/system/fonts/DroidSansFallback.ttf
41cb6da5dbd0d9b21b937bef05d7cdc3 ../SM163/system/lib/libandroidterm.so
d615b4c4140e6cae38dbd7fcbe1a73b8 ../SM163/system/lib/libjni_latinime_moo.so
974ae5f3c1dec7835e29f9982b63b437 ../SM163/system/bin/ApkManager.sh
974ae5f3c1dec7835e29f9982b63b437 ../SM163/system/bin/apkmanager.sh
7514f2d99b8450505e48bd96c953d3dc ../SM163/system/etc/fr-patch141-BETA3.txt
4021c3026242c1965d779708aa4018cb ../CM6.1/system/etc/init.d/05mountsd
23b54a14437b7ecad688a0b511c42aa9 ../SM163/system/etc/init.d/05mountsd
c03a5091cf3b9db7b40f17094bd18ccd ../CM6.1/system/etc/init.d/20userinit
d1ce2646c1077dde0c923befe68b877f ../SM163/system/etc/init.d/20userinit
3e7e35bf63f5389fdab72d368f83cd69 ../CM6.1/system/app/LatinIME.apk
a72765c1890b898664ae34f48b672838 ../SM163/system/app/LatinIME.apk
1fb037ed7726293581c44a97d267c3df ../SM163/system/app/androidterm.apk
c9272007a02d6993e31a278e50c2f988 ../CM6.1/system/app/CMWallpapers.apk
d302f4425784e99602c5ce5f06571da6 ../SM163/system/app/CMWallpapers.apk
b5b54bbb240b87e283fb132433be6f6b ../CM6.1/system/app/Contacts.apk
654f0a498ffb44f4975117900c519e0d ../SM163/system/app/Contacts.apk
891dd44f74d19d3570f370114dafeb4b ../CM6.1/system/app/Settings.apk
4d124214f4bf743e2a77772c1e8f0162 ../SM163/system/app/Settings.apk
5cf57078a46bc1cadca458be113c6c52 ../CM6.1/system/app/Gallery3D.apk
ee4cc3b8a761b17613ad572b487d0b16 ../SM163/system/app/Gallery3D.apk
01b4fbc4c47873ee0be1ebe510c20291 ../CM6.1/system/app/SpareParts.apk
4a1c1748693de0024388982acd937470 ../SM163/system/app/SpareParts.apk
596a6b82a3f3b0e0dd2c7214f8f1d12b ../CM6.1/system/app/Phone.apk
d6841caad0626fe502c88a519eb9f9ef ../SM163/system/app/Phone.apk
7364d136ab44eefd5bbfe3e88cf4c517 ../CM6.1/system/framework/framework-res.apk
0a4d10534b7a1ad26faa603d8a5667f0 ../SM163/system/framework/framework-res.apk
005e5510391cc6450f91b5f05aba226e ../CM6.1/system/build.prop
b148c2fe79bfe8d2ec1c73587c231d32 ../SM163/system/build.prop
68cd495750996fa9419cafa6a7fac7ca ../CM6.1/system/media/bootanimation.zip
ac574c122077a8a2b9bee64f2b5776bc ../SM163/system/media/bootanimation.zip

Its a Theme, nothing more nothing less