I liked your proposal!
This is close to my favorite theme color (170 rgb gray) as it it the one that makes my eye hurt less when I switch to chrome and have that flashbang light on my face, or other bright applications. I usually don’t use dark themes because light text on dark background usually becomes fuzzy in my eyes after a while (or black text on dark grey background too). Also I started working on 2.48, maybe that’s why I’m kinda used to this lighter shade of grey.
I’m a fan of your top bar with some options like the Mode switch popup integrated to it (kind of like 2.7 and previous), instead of a fixed bar on top of everything, which can lead to problems like I’m discussing with pistoltoto, where Sculpt options become detached to the actual 3D view where you are sculpting.
Also really liked that you left the Tools panel to the left like previous blender versions, while it keeps it’s new integration to the Properties buttons. It will make it easy for new people following old tutorials to become quickly situated (instead of having to search for the options on the right side), and can quickly be hidden by users that prefer the new way of showing tools on the right side (and then can be saved as startup preferences to never mess with it again).