You probably have seen this news a couple of times at Gizmodo, and Sammy also has posted them up at PalmAddict. This so called 'Prē-tend' theme made by a graphic designer James Meister, is inspired by Palm's upcoming Prē™ smartphone with the new exiciting webOS™ user interface.
This isn't the first time a Palm Prē™-based theme is made for iPhone, previously there's a similar theme offered at an iPhone group forum. Can't really tell which one is better, because I haven't got myself an iPhone 'yet' (read here if you want to know the reason why ;-p) and since there ain't much of screenshots to compare them. But one thing for sure though, James Meister's 'Prē-tend' theme looks to have a much cuter icons set. One particular I'm very fond of, is that Tweetie icon pictured below.